HQ 952721: IA 65/92; Fiberglass Airshield Fairings; EN 87.08; HQ 087542

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

          


 

                            HQ 952721

                        December 7, 1992
                                                               


CLA-2 CO:R:C:M  952721 LTO

CATEGORY:  Classification

TARIFF NO.:  8708.29.00

District Director
U.S. Customs Service
Lincoln Juarez Bridge, Bldg. #2
P.O. Box 3130 
Laredo, Texas 78044-3130

RE:  IA 65/92; Fiberglass Airshield Fairings; EN 87.08; HQ       
     087542

Dear Sir:

     This is in reference to your memorandum dated September 16,
1992 [CLA-1-L:CO WDR], which concerned the classification of
fiberglass airshield fairings under the Harmonized Tariff
Schedule of the United States (HTSUS).  By letter, dated July 9,
1992, the importer, Rio Plastics, through their customhouse
broker, Roser Customs Service, Inc., requested internal advice
regarding the classification of the above merchandise.  Our
decision follows.

FACTS:

     The article in question is a fiberglass airshield fairing
that is mounted on top of a truck tractor cab.  This aerodynamic
product is used to streamline the air flow around the truck
tractor-trailer combination vehicle.  The importer states that
the net result is improved mileage (miles per gallon).  
     
ISSUE:

     Whether the fiberglass airshield fairings are classifiable
as parts or accessories of motor vehicle bodies under subheading
8708.29.00, HTSUS.

LAW AND ANALYSIS:

     The General Rules of Interpretation (GRI's) to the HTSUS  - 2 -

govern the classification of goods in the tariff schedule. GRI 1
states in pertinent part that "for legal purposes, classification
shall be determined according to the terms of the headings and
any relative section or chapter notes . . . ."

     The fiberglass airshield fairings are classifiable under
Heading 8708, HTSUS, which provides for "[p]arts and accessories
of the motor vehicles of headings 8701 to 8705."  The importer
contends that the fairings are covered by subheading 8708.99.50,
HTSUS, which provides for other parts and accessories, rather
than subheading 8708.29.00, HTSUS, which provides for other parts
and accessories of bodies (including cabs).

     GRI 3(a) states that "[t]he heading which provides the most
specific description shall be preferred to headings providing a
more general description."  GRI 6 makes this rule applicable at
the subheading level.  Clearly, subheading 8708.29.00, HTSUS,
which specifies what the article must be a part of, is more
specific than subheading 8708.99.50, HTSUS.  Thus, if the
fairings are classifiable under subheading 8708.29.00, HTSUS,
they cannot be classified under subheading 8708.99.50, HTSUS.

     The Harmonized Commodity Description and Coding System
Explanatory Notes (EN) constitute the Customs Co-operation
Council's official interpretation of the Harmonized System. 
While not legally binding, the ENs provide a commentary on the
scope of each heading of the Harmonized System, and are generally
indicative of the proper interpretation of these headings.

     EN 87.08, pg. 1432, lists a number of exemplars that may be
considered parts of bodies and associated accessories.  These
include exterior mountings and fittings or fasteners, especially
those which perform significant utilitarian functions, such as,
exterior luggage racks, number plate brackets, running boards and
mudguards.  The fiberglass airshield fairings are exterior
mountings that perform significant utilitarian functions.

     In HQ 087542, dated October 31, 1990, this office held that
aluminum wind deflectors designed for use on vehicles were
classifiable under subheading 8708.29.00, HTSUS.  Similarly, the
fiberglass airshield fairings are classifiable as parts or
accessories of motor vehicle bodies (including cabs) under this
subheading.

HOLDING:

     The fiberglass airshield fairings are classifiable under
subheading 8708.29.00, HTSUS, which provides for "[p]arts and  - 3 -

accessories of the motor vehicles of headings 8701 to 8705 
. . . [o]ther parts and accessories of bodies (including cabs) 
. . . [o]ther.  The corresponding rate of duty for articles of
this subheading is 3.1% ad valorem. 

                              Sincerely,




                              John Durant, Director