HQ 950525

February 7, 1992

CLA-2 CO:R:C:M 950525 NLP

CATEGORY: Classification

TARIFF NO.: 8708.99.50

Mr. Brian Ellsworth

E & J Trading Co.

1415 1/2 West Fort Street

Boise, Idaho 83702 USA

RE: automobile trash containers; automobile accessories;

General Explanatory Notes to Section XVII; Explanatory

Note 87.08

Dear Mr. Ellsworth:

This is in response to your letter dated October 7, 1991, in

which you requested a tariff classification of an automobile

trash container under the Harmonized Tariff Schedule of the

United States (HTSUS). Descriptive literature and samples of the

materials that comprise the container were enclosed with your

letter.

FACTS:

The imported product is an automobile trash container that

comes in two sizes. The trash container is constructed of 220D

and 420D nylon fabric and 1/4 inch Artilon foam. The foam is

sandwiched between two layers of fabric and laminated to one

layer of fabric. Your letter states that the foam and fabric

will most likely be products of Korea or Taiwan. Your letter

also states that the trash container will be imported from

Taiwan, Thailand, China, Mexico, Korea, or the Philippines.

The trash container is attached to the back of the passenger

side car seat and is used to hold trash in the automobile. The

bag is secured by buckling the strap around the seat headrest and

by attaching the two bottom cords to the undercarriage of the

seat. It is designed to use a grocery style plastic bag as a

liner. The liner is clipped into the exterior pack cloth bag at

each corner. The liners are then disposed of as they become

full. The pocket on the outside of the bag provides a place to

store additional liners. The bag is available in a variety of

colors.

The automobile trash container may be used in motorboats,

sailboats, river rafts, but it is primarily used in motor

vehicles.

ISSUE:

Whether the automobile trash container is classified as

other motor vehicle accessories in heading 8708, HTSUS.

LAW AND ANALYSIS:

The General Rules of Interpretation (GRI\'s) set forth the

manner in which merchandise is to be classified under the HTSUS.

GRI 1 requires that classification be determined first according

to the terms of the headings of the tariff and any relative

section or chapter notes and, unless otherwise required,

according to the remaining GRI\'s, taken in order.

Heading 8708, HTSUS, provides for parts and accessories of

the motor vehicles of headings 8701 to 8705. To qualify for

classification within this heading, an article must meet certain

criteria set forth in the Harmonized Commodity Description and

Coding System (HCDCS) General Explanatory Notes to Section XVII

and the HCDCS Explanatory Notes to Heading 8708, HTSUS. The

criteria set forth in the General Explanatory Notes to Section

XVII, page 1410, regarding parts and accessories provide the

following:

\(a\) They must not be excluded by the terms of Note 2 to

this Section; and

\(b\) They must be suitable for use solely or principally

with the articles of Chapters 86 to 88; and

\(c\) They must not be more specifically included elsewhere

in the Nomenclature.

Furthermore, the Explanatory Notes to heading 8708, HTSUS,

page 1432, state this heading covers parts and accessories of the

motor vehicles of headings 8701 to 8705 provided the parts and

accessories fulfill 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).

The term \"accessory\" is not defined in either the tariff

schedule or the Explanatory Notes to the Harmonized Commodity

Description and Coding System. A part is generally an article

which is an integral, constituent or component part, without

which the article to which it is joined could not function. An

accessory is generally a nonessential but useful item that has a

supplementary function to that of the larger article to which the

accessory is attached. An accessory must be identifiable as

being intended solely or principally for use with a specific

article. Accessories are of secondary or subordinate importance,

not essential in and of themselves. In addition, they generally

contribute to the effectiveness of the principal article (e.g.,

facilitate the use or handling of the principal article, widen

the range of its uses, or improve its operation.) See,

Headquarters Ruling Letter (HRL) 088579, dated May 23, 1991 and

HRL 087704, dated September 27, 1990. The automobiles to which

the trash containers will be attached are able to function

without the trash containers. The trash containers merely

supplement the automobiles to which they are attached. Thus,

they are not parts but may be accessories.

Note 2 to Section XVII, HTSUS, sets forth a list of

articles which are precluded from classification as accessories

for the purposes of that Section. None of the enumerated

articles in Note 2 are similar in any way to the instant

merchandise. Therefore, the automobile trash container is not

specifically excluded by the provisions of the Notes to Section

XVII, HTSUS.

Furthermore, the automobile trash container is principally

designed to be used with those vehicles enumerated in headings

8701 to 8705. The trash container is specially designed to be

affixed onto the back of the passenger car seat headrest by a

strap and by attaching the two bottom cords to the undercarriage

of the seat. Moreover, this type of container is not more

specifically provided for elsewhere in the tariff schedule.

In addition, past rulings support the position that the

subject product is classified as an automobile accessory in

heading 8708, HTSUS. New York Ruling Letter (NYRL) 847585, dated

December 5, 1989, held that a motor vehicle saddle bag that was

solely or principally used with an automobile and that was

specially designed to be installed over the back of the front

seat was classified as a motor vehicle accessory in subheading

8708.99.50, HTSUS. NYRL 830760, dated July 21, 1988, held that a

motor vehicle litter bag, which was described and marketed for

use in a car and that had a slot in its rear portion for hanging

in a car, was classified as a motor vehicle accessory in

subheading 8708.99.50, HTSUS.

The subject merchandise satisfies all of the above criteria.

It meets the three requirements for being considered an accessory

set out in the General Explanatory Notes to Section XVII and the

Explanatory Notes to heading 8708, HTSUS. It also meets the

criteria for being considered an accessory of a motor vehicle.

Accordingly, the automobile trash container is properly

classifiable in subheading 8708.99.50, HTSUS.

HOLDING:

The automobile trash container is classifiable in subheading

8708.99.50, HTSUS, which provides for other parts and accessories

of the motor vehicles of headings 8701 to 8705, other, other.

The rate of duty is 3.1 percent ad valorem for articles

classified under this subheading.

Pursuant to Section 502(a)(3) of the Trade Act of 1975 (19

U.S.C. Section 2652(a)(3)) and General Note 3(c)(ii)(A), HTSUS,

Mexico, Thailand and the Philippines have been designated

beneficiary developing countries for the purposes of the

Generalized System of Preferences (GSP), provided for in Title V

of the Trade Act of 1974, as amended (19 U.S.C. Section 2461, et

seq.). Articles classifiable under subheading 8708.99.50, HTSUS,

which are products of Mexico, Thailand and the Philippines are

entitled to duty-free treatment under the GSP upon compliance

with all applicable regulations.

Sincerely,

John Durant, Director

Commercial Rulings Division