HQ H019057

January 28, 2008

**CLA-2 OT:RR:CTF:TCM** H019057 ADK

**CATEGORY:** Classification

**TARIFF NO.:** 8707.90.5060; 8708.99.8180; 8501.31.2000; 8708.70.4530;
8504.40.9510; 8537.10.6000

# Peter Middleton

Middleton & Shrull

# 50 Mall Road, Suite 205

Burlington, MA 01803

**RE: Classification of various components for a LUV cart**

Dear Mr. Middleton:

This is in response to your letter dated October 15, 2007, to United
States Customs and Border Protection (CBP) in New York, in which you
requested a binding ruling pertaining to classification of various
components of the LUV Cart, also referred to as the Neuton Garden Cart,
under the Harmonized Tariff Schedule of the United States (HTSUS). Your
letter was referred to this office for a response.

**FACTS:**

The LUV cart is a three wheeled self-propelled electric garden cart
which is comprised of the following components: (1) Lower tub with
Mounting Plate, (2) Upper Tub, (3) Lower Handle, (4) Upper Handle Bar
and Foam Grip Assembly, (5) Drive Train Assembly, (6) Front wheels with
bearings, (7) Battery Charger, (8) Rear Caster Wheel Assembly, (9)
Control Tray Assembly, (10) Bolts/Hardware, and User's Manual. The
completed LUV cart was the subject of Headquarters Ruling Letter (HQ)
967422, dated January 7, 2005. In that ruling, CBP concluded that the
cart was classifiable under heading 8704, HTSUS, as "other motor
vehicles for the transport of goods."

The importer is now seeking to enter the individual components of the
LUV cart in five different shipments instead of entering the LUV cart as
a complete unit. The proposed breakdown of components for each of the
five shipments is as follows:

[Shipment 1]{.underline}:

\(1\) Lower tub with Mounting Plate

\(2\) Upper Tub

\(3\) Lower Handle

\(4\) Upper Handle Bar and Foam Grip Assembly

[Shipment 2]{.underline}:

\(5\) Drive Train Assembly (includes motor, gear box, and 12V DC lead
acid battery). In a motor vehicle, the drive train is the group of
components that generate power and deliver it to the road surface.

[Shipment 3]{.underline}:

\(6\) Front wheels with bearings

\(7\) Battery Charger

[Shipment 4]{.underline}:

\(8\) Rear Caster Wheel Assembly

\(9\) Control Tray Assembly: This is composed of three main switches and
seven electrical connectors. The first switch is the Gear Control
Switch, or Rocker Switch, with three settings -- reverse momentary,
forward and fast forward. The second switch is the Paddle Switch, a
lever like device which presses on a button switch and causes the
electric motor to engage. The third is the Key Switch which is a
standard key type on/off switch. The Assembly also houses a Charger Jack
which is a plug-in electrical connector for the separate battery
charging unit.

[Shipment 5]{.underline}:

\(10\) Battery Charger

\(11\) Control Tray Assembly

\(12\) Bolts, Hardware & Owner's Manual Package

Only one configuration of components will be imported on a particular
vessel on a given day[^1]. After importation, the components of the five
shipments will be combined at the company's facility in the United
States. The importer asserts that each component should be classified
individually.

**ISSUE:**

What is the proper classification under the HTSUS for each of the five
shipments of the LUV cart components?

**LAW AND ANALYSIS:**

Classification under the HTSUS is made in accordance with the General
Rules of Interpretation (GRIs). GRI 1 provides that the classification
of goods shall be determined according to the terms of the headings of
the tariff schedule and any relative section or chapter notes. In the
event that the goods cannot be classified solely on the basis of GRI 1,
and if the headings and legal notes do not otherwise require, the
remaining GRIs 2 through 6 may then be applied in order. The HTSUS
provisions under consideration are as follows:

4901 Printed books, brochures, leaflets and similar printed matter,
whether or not in single sheets:

Other:

4901.99.00 Other....

\* \* \*

8501 Electric motors and generators (excluding generating sets):

Other DC motors; DC generators:

8501.31 Of an output not exceeding 750W:

Motors:

8501.31.20 Exceeding 37.5 W but not exceeding 74.6 W

\* \* \*

8504 Electrical transformers, static converters (for example,
rectifiers) and inductors; parts thereof:

8504.40 Static converters:

8504.40.95 Other....

\* \* \*

8536 Electrical apparatus for switching or protecting electrical
circuits, or for making connections to or in electrical circuits (for
example, switches, relays, fuses, surge suppressors, plugs, sockets,
lamp-holders and other connectors, junction boxes), for a voltage not
exceeding 1,000 V....:

\* \* \*

8537 Boards, panels, consoles, desks, cabinets and other bases, equipped
with two or more apparatus of heading 8535 or 8536, for electric control
or the distribution of electricity, including those incorporating
instruments or apparatus of chapter 90, and numerical control apparatus,
other than switching apparatus of heading 8517:

8537.10 For a voltage not exceeding 1,000 V:

8537.10.60 Motor control centers

\* \* \*

8704 Motor vehicles for the transport of goods:

8704.90.00 Other....

\* \* \*

8707 Bodies (including cabs), for the motor vehicles of headings 8701 to
8705:

8707.90 Other:

8707.90.50 Other....

\* \* \*

8708 Parts and accessories of the motor vehicles of headings 8701 to
8705:

8708.70 Road wheels and parts and accessories thereof:

For other vehicles:

8708.70.45 Road Wheels....

\* \* \*

Other parts and accessories:

8708.99 Other:

Other:

Other:

8708.99.81 Other....

\* \* \*

In addition to the terms of the headings, classification of goods under
the HTSUS is governed by the applicable section or chapter notes. The
legal notes to Section XVII[^2] provide, in pertinent part:

> 3\. References in chapters 86 to 88 to "[parts]{.underline}" or
> "[accessories]{.underline}" do not apply to parts or accessories which
> are not suitable for use solely or principally with the articles of
> those chapters. A part or accessory which answers to a description in
> two or more of the headings of those chapters is to be
>
> classified under that heading which corresponds to the principal use
> of that part or accessory.

\* \* \*

The Harmonized Commodity Description and Coding System Explanatory Notes
(ENs) constitute the official interpretation of the Harmonized System at
the international level. While not legally binding nor dispositive, the
ENs provide a commentary on the scope of each heading of the HTSUS and
are generally indicative of the proper interpretation of these headings.
See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).

According to the importer, each component on each of the five shipments
should be classified individually. This argument relies on the
assumption that the imported components are not classifiable under GRI
2(a) as the complete or finished LUV cart. That rule provides:

> Any reference in a heading to an article shall be taken to include a
> reference to that article incomplete or unfinished, provided that, as
> presented, the incomplete or unfinished article has the essential
> character of the complete or finished article. It shall also include a
> reference to that article **complete or finished** (or failing to be
> classified as complete or finished by virtue of this rule),
> **presented unassembled or disassembled**.

(Emphasis added)

\* \* \*

The first sentence of GRI 2(a) refers to merchandise which is presented
"incomplete or unfinished," but has the essential character of the
complete or finished article. The second sentence applies to "complete
or finished merchandise" which is entered unassembled or disassembled.
None of the five shipments house a complete set of the individual
components of the LUV cart. As a result, the shipments cannot be
classified as finished LUV carts under the second sentence of GRI 2(a).
[See]{.underline} Headquarters Ruling Letter (HQ) 965708, dated
September 5, 2002, and HQ 956607, dated December 1, 1994.

We next consider whether any of the five shipments constitute
"incomplete or unfinished" articles with the essential character of the
complete or finished LUV carts. The term "essential character" means the
attribute that serves to distinguish what an article is; that which is
indispensable to the structure, core or condition of the good; the
aggregate of distinctive component parts that establishes the identity
of an article as what it is, its very essence. [See]{.underline} HQ
967975, dated March 24, 2006.

CBP has previously considered the classification of "motor vehicles for
the transport of goods" entered incomplete or unfinished. In HQ 962690,
dated September 22, 1999, we classified three components of the
PowaKaddy Classic, a 3-wheeled motorized cart for carrying a golf bag
with clubs. With respect to the three imported components, the chassis,
clip-on wheel assembly, and the battery assembly, we noted:

> The...chassis and the...clip-on wheel assembly comprise the
> chassis-body framework which, in large part, supports the golf bag and
> clubs. Together with the battery, motor and controller, they provide
> the motive force that imparts the cart\'s maneuverability....The three
> components under protest...are the very essence of a complete or
> finished motorized cart. **They constitute the aggregate of
> distinctive component parts that establish its identity as what it
> is**, a motorized cart for carrying a golf bag with clubs. (Emphasis
> added).

[See also]{.underline} HQ 962985, dated December 13, 1999
(Three-wheeled, battery-operated, motorized carts for carrying a golf
bag with clubs, consisting  of the frame, motor and controls, are
classifiable in heading 8704, HTSUS, incomplete or unfinished.)

Applying this administrative precedent to the subject matter, we find
that none of the five shipments contain components which constitute an
"aggregate of distinctive parts" that establish the LUV cart's identity
as a motorized garden cart. The chassis-body[^3] framework parts which
support the garden tools are not imported together[^4]. Furthermore, the
battery, motor and controller are not imported in the same shipment as
the structural components[^5]. As a result, there is nothing to provide
the motive force that "imparts the cart's maneuverability." Although the
five shipments together constitute the complete LUV cart, no individual
shipment imparts the "very essence of the complete or finished motorized
cart." As a result, the shipments are not classifiable as motor vehicles
of heading 8704, HTSUS, incomplete or unfinished. Instead, the various
components of the LUV cart should be classified individually upon entry.

We next consider the classification of each component. The importer
asserts that four of the individual components, imported on three
different shipments, are classifiable under heading 8708, HTSUS, as
"parts and accessories of the motor vehicles of headings 8701 to 8705."
These components are the lower handle and upper handle bar and foam grip
assembly of Shipment 1, the front wheels with bearings of Shipment 3 and
the rear caster wheel assembly of Shipment 4. Articles classifiable in
heading 8708, HTSUS, must satisfy note 3 to section XVII, which requires
that they are used solely or principally with an article of chapters 86
to 88. In this case, each of the four above-mentioned components are to
be used solely with the garden cart at issue. They are manufactured to
be compatible with the LUV cart and are imported specifically to be used
in the assembly of the LUV cart. As a result, they are classified in
heading 8708, HTSUS, which provides for "\[p\]arts and accessories of
the motor vehicles of headings 8701 to 8705." [See]{.underline} HQ
967858, dated May 19, 2006. In the absence of a specific provision, the
parts are classifiable under subheading 8708.99.81, HTSUS, which
provides generally for "other parts and accessories."

We next consider the remaining components of Shipment 1 -- the lower tub
with mounting plate and the upper tub. The importer asserts that these
articles are classifiable under heading 8707, HTSUS, as "bodies for the
motor vehicles of headings 8701 to 8705." We agree. Both tubs are to be
used in the assembly of the body of a motor vehicle of heading 8704,
HTSUS, i.e., the LUV cart. As a result, they are classifiable under
heading 8707, HTSUS. Specifically, they are classifiable under
subheading 8707.90.5060, HTSUSA, which provides for other bodies for
vehicles of heading 8704, HTSUS.

Shipment 2 contains the drive train assembly. A drive train assembly
refers to the mechanical parts designed to provide the automobile with
mobility (*i.e.,* engine, transmission, driveshaft, axles).
[See]{.underline} HQ 563403, dated March 27, 2006. Such articles fall
directly within the category of "electric motors and generators" as
provided for in heading 8501, HTSUS. [See]{.underline} New York Ruling
Letter (NY) M80392, dated March 2, 2006. This particular drive train
assembly is classifiable under subheading 8501.31.2000, HTSUSA, because
the output exceeds 37.5 Watts but does not exceed 74.6 Watts.

Shipments 3 and 5 contain battery chargers asserted to be classified in
heading 8504, HTSUS. The ENs 85.04(II) explains that Electrical Static
Converters \"...are used to convert electrical energy in order to adapt
it for further use.\" Battery chargers in general are used precisely for
the purpose of converting electrical energy in order to adapt it for
further use. Accordingly, we find that the battery chargers are provided
for in heading 8504**,** HTSUS. [See]{.underline} HQ 968226, dated
August 8, 2006, and HQ 968171, dated June 1, 2006. Specifically, they
are static converters of subheading 8504.40, HTSUS.

Shipments 4 and 5 both contain the Control Tray Assemblies which are
composed of three main switches, the Gear Control Switch, the Paddle
Switch, and the Key Switch, and seven electrical connectors. The
assemblies also house a Charger Jack which is a plug-in electrical
connector for the separate battery charging unit. The importer asserts
that these assemblies are classifiable in heading 8537, HTSUS as
"electrical control\[s\] for the distribution of electricity." Articles
classifiable in this heading must be "equipped with two or more
apparatus of heading 8535 or 8536. Before classifying the Control Tray
Assemblies, therefore, we must first consider the classification of
their parts.

Heading 8536, HTSUS, provides specifically for "electrical apparatus for
switching...electrical circuits." The ENs further explain that the
apparatus classified within heading 8536, HTSUS, are essentially devices
"for making or breaking one or more circuits in which they are
connected." The three main switches of this Control Tray Assembly
satisfy these requirements of this heading. The Gear Control Switch,
Paddle Switch and Key Switch, are three electrical apparatus used for
the switching of electrical circuits. The Gear Control Switch causes the
LUV cart to move in either a reverse or forward direction, the Paddle
switch causes the electric motor to engage and the Key Switch turns the
cart on or off. These three switches are therefore classifiable in
heading 8536, HTSUS.

We next consider the classification of the two Control Tray Assemblies.
The assembly satisfies the first requirement of the legal text, i.e.,
that it is composed of two or more apparatus of heading 8536, HTSUS.
[See]{.underline} HQ 964559, dated July 16, 2001. Furthermore, they are
used specifically for the electrical control of the cart. As a result,
they are classifiable in the importer's proposed heading. Specifically,
they are classifiable under subheading 8537.10.6000, HTSUSA, because
they are motor control centers for which the voltage does not exceed
1,000 V.

Finally, the importer indicates that Shipment 5 contains Bolts, Hardware
& an Owner's Manual Package. We will first consider the Owner's Manual
Package. In general, printed manuals are classifiable under heading
4901, HTSUS, which provides for "printed books, brochures, leaflets and
similar printed matter, whether or not in single sheets."
[See]{.underline} HQ 084702, dated August 11, 1989 and NY E89772, dated
November 26, 1999. The importer's description, however, indicates that
Shipment 5 contains an "Owner's Manual Package." It is unclear whether
this package includes more than simply a printed manual. Without further
information as to the exact contents of the package, we are unable to
offer a correct classification. Similarly, the importer has not provided
a specific description of the bolts and hardware included in the
shipment. Without this information, we are unable to offer a correct
classification. We note, however, that bolts and hardware are provided
for under various *eo nomine* provisions.

**HOLDING:**

The classifications for the imported component are as follows:

[Shipment 1]{.underline}:

-   Lower tub with Mounting Plate and Upper Tub: 8707.90.5060, HTSUSA,
    which provides for "\[b\]odies (including cabs), for the motor
    vehicles of headings 8701 to 8705: Other: Other: For vehicles of
    heading 8704." The general column one rate of duty is 4 percent *ad
    valorem*.

-   Lower Handle and Upper Handle Bar and Foam Grip Assembly:
    8708.99.8180, HTSUSA, which provides for "\[p\]arts and accessories
    of the motor vehicles of

> headings 8701 to 8705: Other parts and accessories: Other: Other:
> Other: Other....Other." The general column one rate of duty is 2.5
> percent *ad valorem*.

[Shipment 2]{.underline}:

-   Drive Train Assembly (including motor, gear box, and 12V DC lead
    acid battery): 8501.31.2000, HTSUSA, which provides for
    "\[e\]lectric motors and generators (excluding generating sets):
    Other DC motors; DC generators: Of an output not exceeding 750W:
    Motors: Exceeding 37.5 W but not exceeding 74.6 W." The general
    column one rate of duty is 2.8 percent *ad valorem*.

[Shipment 3]{.underline}:

-   Front wheels with bearings: 8708.70.4530, HTSUSA, which provides
    for: "\[p\]arts and accessories of the motor vehicles of headings
    8701 to 8705: Road wheels and parts and accessories thereof: For
    tractors (except road tractors): For other vehicles: Road
    Wheels....For vehicles of subheading 8701.20 or heading 8702, 8704
    or 8705." The general column one rate of duty is 2.5 percent *ad
    valorem*.

-   Battery Charger: 8504.40.9510, HTSUSA, which provides for
    "\[e\]lectrical transformers, static converters (for example,
    rectifiers) and inductors; parts thereof: Static converters:
    Other.... Rectifiers and rectifying apparatus: Power supplies: With
    a power output not exceeding 50W." The general column one rate of
    duty is 1.5 percent *ad valorem*.

[Shipment 4]{.underline}:

-   Rear Caster Wheel Assembly: 8708.70.4530, HTSUSA, which provides
    for: "\[p\]arts and accessories of the motor vehicles of headings
    8701 to 8705: Road wheels and parts and accessories thereof: For
    tractors (except road tractors): For other vehicles: Road
    Wheels....For vehicles of subheading 8701.20 or heading 8702, 8704
    or 8705." The general column one rate of duty is 2.5 percent *ad
    valorem*

-   Control Tray Assembly: 8537.10.6000, HTSUSA, which provides for:
    "\[b\]oards, panels, consoles, desks, cabinets and other bases,
    equipped with two or more apparatus of heading 8535 or 8536, for
    electric control or the distribution of electricity, including those
    incorporating instruments or apparatus of chapter 90, and numerical
    control apparatus, other than switching apparatus of heading 8517:
    For a voltage not exceeding 1,000 V: Motor control centers" The
    general column one rate of duty is 2.7 percent *ad valorem*.

[Shipment 5]{.underline}:

-   Battery Charger: 8504.40.9510, HTSUSA, which provides for
    "\[e\]lectrical transformers, static converters (for example,
    rectifiers) and inductors; parts thereof: Static converters:
    Other.... Power supplies: With a power output not exceeding 50W."
    The general column one rate of duty is 1.5 percent *ad valorem*.

-   Control Tray Assembly: 8537.10.6000, HTSUSA, which provides for:
    "\[b\]oards, panels, consoles, desks, cabinets and other bases,
    equipped with two or more apparatus of heading 8535 or 8536, for
    electric control or the distribution of electricity, including those
    incorporating instruments or apparatus of chapter 90, and numerical
    control apparatus, other than switching apparatus of heading 8517:
    For a voltage not exceeding 1,000 V: Motor control centers" The
    general column one rate of duty is 2.7 percent *ad valorem*.

Duty rates are provided for convenience only and are subject to change.
The text of the most recent HTSUS and the accompanying duty rates are
provided on the World Wide Web at www.usitc.gov.

Sincerely,

Gail A. Hamill, Chief

Tariff Classification and Marking Branch

[^1]: We note that these shipments do not constitute "Split Shipments"
    under 19 CFR §141.51. Under that provision "all merchandise arriving
    **on one conveyance and consigned to one consignee must be included
    in one entry,** except as provided in §141.52." These shipments do
    not arrive on one conveyance and do not satisfy the requirements of
    §141.52. As a result, the shipments will not be included in one
    entry.

[^2]: Section XVII covers chapters 86 to 89.

[^3]: The chassis is the bottom of the car under the body that includes
    the springs, shocks, brakes, axels, wheels, etc.

[^4]: The chassis body framework parts are the Front Wheels with
    bearings, included in Shipment 3 and the Rear Caster Wheels
    Assembly, included in Shipment 4.

[^5]: The battery chargers are contained in Shipments 5 and 3. The motor
    and battery are contained in Shipment 2. The Control Tray assembly
    is contained in Shipments 4 and 5.