HQ 957811

July 19, 1995

CLA-2 R:C:T 957811 CMR

CATEGORY: Classification

TARIFF NO.: 8708.29.5060

District Director

U.S. Customs Service

6747 Engle Road

Middleburg Heights, Ohio 44130-7939

RE: Protest 4101-94-100231 with Application for Further Review;

Classification of a laminated wood automobile console;

Headings 8708 v. 4421; HRL 088538 distinguished

Dear Sir:

This is in response to a protest, #4101-94-100231, timely

filed on November 10, 1994, against your decision to liquidate

ninety-seven entries of a laminated wood automobile instrument

console under heading 4421, Harmonized Tariff Schedule of the

United States (HTSUS), as an other article of wood. Protestant,

Worthington Customs Plastics, submits the merchandise is properly

classified as entered in heading 8708, HTSUS, which provides for

parts and accessories of the motor vehicles of headings 8701 to

8705\.

FACTS:

The merchandise at issue is described by the protestant as a

laminated veneer automobile instrument console. The protestant

states the console was designed by General Motors Corporation for

use in the 1995 Oldsmobile Aurora. A 1995 Oldsmobile Aurora

brochure was submitted as evidence of this.

The console consists of multiple layers of laminated wood

veneer. The laminated sheet of wood has been cut to the specific

size required and molded to a specific shape in a hydraulic press

to create the console. The face of the console has been covered

with a thick, clear finish; the back has been finished with a

substance which completely obscures the wood. The console has

cutouts to accommodate specific automobile instruments or

accessories.

Two samples were submitted with the protest. One sample is

of the console in its condition as imported. The other sample is

-2-

the console fitted with the appropriate instruments and

accessories, i.e., ashtray, cigarette lighter, cup holders and

shift and traction mechanism.

Entries of the subject console were liquidated under heading

4421, HTSUS, as other articles of wood, based upon the General

Rules of Interpretation to the HTSUS, and specifically,

Additional U.S. Rule of Interpretation 1(c). Reliance is also

placed upon Headquarters Ruling Letter 088538 of March 2, 1992.

ISSUE:

Is the laminated wood automobile console classified in

heading 4421, HTSUS, as an other article of wood; in heading

4412, HTSUS, which provides for plywood, veneered panels and

similar laminated wood; or, in heading 8708, HTSUS, as claimed,

as an automobile part or accessory?

LAW AND ANALYSIS:

Classification of goods under the Harmonized Tariff Schedule

of the United States Annotated (HTSUSA) is governed by the

General Rules of Interpretation (GRIs). GRI 1 provides that

\"classification shall be determined according to the terms of the

headings and any relative section or chapter notes and, provided

such headings or notes do not otherwise require, according to

\[the remaining GRIs taken in order\].\"

The item at issue is identified by the protestant as a

laminated veneer automobile instrument console. Before

discussing the various tariff classifications at issue, it may be

helpful to define what a console is. Customs found the following

definitions for the term \"console\":

From Webster\'s II New Riverside University Dictionary, 1984,

at 301: \"5. A panel housing the controls for electrical or

mechanical equipment.\"

From The American Heritage Dictionary, Second College

Edition, 1982, at 313: \"5. A panel housing the controls for

electrical or mechanical equipment.\"

From Webster\'s New Collegiate Dictionary, 1977, at 242: \"2b:

a panel or cabinet on which are mounted dials, switches, and

other apparatus used in centrally monitoring and controlling

electrical or mechanical devices; specif: the part of a

computer used for communication between the operator and the

computer.\"

-3-

In its condition as imported, the subject item does not meet

the above definitions because it lacks the instruments and

accessories with which it is fitted after entry. In its

condition as imported, the subject good is a part of a automobile

console.

The claimed classification is in heading 8708, HTSUS, which

provides for parts and accessories of the motor vehicles of

headings 8701 to 8705. The specific provision under heading

8708, HTSUSA, in which the protestant claims the merchandise

should be classified is subheading 8708.99.8080, HTSUSA, which

provides for other, other parts and accessories. Heading 8703,

HTSUS, provides for motor vehicles principally designed for the

transport of persons. The subject console part is designed for

use in an Oldsmobile Aurora, clearly a passenger motor vehicle.

The Harmonized Commodity Description and Coding System

Explanatory Notes (EN) constitute the official interpretation of

the Harmonized Tariff System (HTS) at the international level.

While not legally binding, the ENs provide guidance regarding the

scope of the headings of the HTS and are generally indicative of

the proper interpretation of these headings.

The EN for heading 8708, at page 1432, states in relevant

part:

This heading covers parts and accessories of the motor

vehicles of headings 87.01 to 87.05, provided the parts and

accessories fulfil both the following conditions:

\(i\) They must be identifiable as being suitable for

use solely or principally with the above-mentioned

vehicles; and

\(ii\) They must not be excluded by the provisions of the

Notes to Section XVII (see the corresponding

General Explanatory Note).

Parts and accessories of this heading include:

\* \* \*

\(B\) Parts of bodies and associated accessories, for

example, floor boards, . . .; mudguards;

dashboards; . . .; visors; . . .; safety seat

belts . . .; floor mats, . . ., etc. \* \* \*

\* \* \*

-4-

The subject console part is specifically designed for use in

the Oldsmobile Aurora. It has been cut and molded to shape, and

finished so that it need only be joined with the automobile

instruments or accessories for which it is designed. Any use

other than that claimed is unlikely as the console part has been

manufactured for a specific purpose in a specific automobile and

has been processed to such an extent that it has acquired the

characteristics of an automobile console part, i.e., the visible,

attractive face of the console. The information provided by the

protestant, i.e., the 1995 Oldsmobile Aurora brochure, shows the

product as it appears in the automobile. It has not been

materially altered, but merely assembled with the appropriate

instruments to complete the console and the completed console is

assembled as part of the car. Looking to the EN for heading

8708, HTSUS, we believe the console part is akin to a dashboard

which serves as a cover for various instrumentation. Thus, we

believe the subject console part is identifiable as being

suitable for use solely or principally with vehicles of heading

8703\. In addition, it is not excluded from Section XVII.

Therefore, the console part is classifiable in heading 8708,

HTSUS.

Having established that the console part at issue is

classifiable in heading 8708, HTSUS, we still must examine the

remaining headings at issue to determine if the console is more

specifically provided for in either of those headings. See,

Section XVII, EN, General Note, III, which includes the two

conditions of the EN for heading 8707 and adds the requirement

that a part or accessory not be more specifically included

elsewhere in the Nomenclature.

We note that the port, in reaching its classification

decision, relied upon Additional U.S. Rule of Interpretation 1(c)

which states:

In the absence of special language or context which

otherwise requires\--

\(c\) a provision for parts of an article covers products

solely or principally used as a part of such articles

but a provision for \"parts\" of \"parts and accessories\"

shall not prevail over a specific provision for such

part or accessory; . . . .

As stated at the beginning of this analysis, classification

is determined by the terms of the headings and legal notes, and

by application of the GRIs provided they do not conflict with the

headings and notes. Additional U.S. Rule of Interpretation 1(c)

does not conflict and in fact, it is in accord with the General

EN for Section XVII in regard to parts and accessories classified

in that section \[the section which includes heading 8708, HTSUS\].

-5-

Thus, if the console is provided for more specifically in another

heading in the tariff, it is not classifiable in heading 8708,

HTSUS, as an automobile part or accessory.

Heading 4412, HTSUS, provides for plywood, veneered panels

and similar laminated wood. The EN for heading 4412, at page

633, states, in part:

Panels of any of the above kinds may be covered with other

materials such as base metal or plastics. In addition, the

products of this heading may be worked to form the shapes

provided for in heading 44.09, curved, corrugated,

perforated, cut or formed to shapes other than square or

rectangular or submitted to any other operation provided it

does not give them the character of articles of other

headings.

The port relied upon HRL 088538 of March 2, 1992, involving

the classification of strips of laminated wood. The subject

merchandise is distinguishable from the wood strips at issue in

HRL 088538. The wood strips were imported for use in the

manufacture of hockey sticks. At the time of importation, the

wood strips did not have the essential character of unfinished

hockey sticks nor parts for hockey sticks. They had been cut to

size, but were not so advanced in manufacture as to be

commercially dedicated for use only in hockey sticks. The strips

were classified as laminated wood of heading 4412, HTSUS.

As stated above, we believe the subject good has been

processed to such an extent that it has acquired the

characteristics of an automobile console part. It has been

processed to the point that it is an article, i.e., a distinct

part. Therefore, it cannot be considered a laminated material of

heading 4412, HTSUS.

Heading 4421, HTSUS, provides for \"other articles of wood\".

It is the type of provision commonly known as a \"basket\"

provision. The EN for heading 4421, at page 638, states:

This heading covers all articles of wood manufactured by

turning or by any other method, or of wood marquetry or

inlaid wood, other than those specified or included in the

preceding headings and other than articles of a kind

classified elsewhere irrespective of their constituent

material (see, for example, Chapter Note 1).

\* \* \*

Chapter Note 1 indicates that Chapter 44 does not cover, among

other things, goods of Section XVII, wherein Chapter 87 is found.

-6-

As stated above, the console part is classifiable in heading

8708 as an automobile part. We believe this is more specific

than the \"basket\" provision for other articles of wood. In

addition, as the part is classifiable in heading 8708, it is

excluded from Chapter 44 as a good of Section XVII.

HOLDING:

The laminated wood console part is classifiable in

subheading 8708.29.5060, HTSUSA, which provides for parts and

accessories of the motor vehicles of headings 8701 to 8705: other

parts and accessories of bodies (including cabs): other: other.

The protest should be approved. Proper classification is in

subheading 8708.29.5060, HTSUSA, and not subheading 8708.99.8080,

HTSUSA, as claimed.

In accordance with Section 3A(11)(b) of Customs Directive

099 3550-065, dated August 4, 1993, Subject: Revised Protest

Directive, this decision should be mailed by your office to the

protestant no later than 60 days from the date of this letter.

Any reliquidation of the entry in accordance with the decision

must be accomplished prior to mailing of the decision. Sixty

days from the date of the decision the Office of Regulations and

Rulings will take steps to make the decision available to customs

personnel via the Customs Rulings Module in ACS and the public

via the Diskette Subscription Service, Freedom of Information Act

and other public access channels.

Sincerely,

John Durant, Director

Commercial Rulings Division