> **HQ 965363**

July 19, 2002

**CLA-2 RR:CR:GC** 965363 GOB

**CATEGORY:** Classification

**TARIFF NO.: 8707.90.50**

Port Director

U.S. Customs Service

1000 Second Avenue

Seattle, WA 98104-1049

**RE:** Protest 3001-01-100347; Cab Assemblies

Dear Port Director:

This is our decision regarding Protest 3001-01-100347, filed by counsel
on behalf of Isuzu Motors America, Inc. ("protestant" or "ISZA")
concerning the classification, under the Harmonized Tariff Schedule of
the United States ("HTSUS"), of certain cab assemblies.

**FACTS:**

The file reflects the following. The five entries at issue were filed
between March 2, 2001 and March 29, 2001. The five entries were
liquidated on August 10, 2001. The protest was filed on November 8,
2001.

The cab assemblies were entered under subheading 8708.29.50, HTSUS, as:
"Parts and accessories of the motor vehicles of headings 8701 to 8705: .
. . Other parts and accessories of bodies (including cabs):

. . . Other: . . . Other." The entries were liquidated under subheading
8707.90.50, HTSUS, as: "Bodies (including cabs) for the motor vehicles
of headings 8701 to 8705: . . . Other: . . . Other."

The protestant has stated which items the cab assemblies are lacking,
but it has not stated the specific items which are included in the cab
assembles as imported. Exterior and interior photographs of the cab
assemblies were submitted with the protest. It appears from these
photographs that the cab assemblies include the following: basic shell
(including doors), certain glass (e.g., a windshield and windows),
windshield wipers, headlights, and parts of the dashboard (steering
column, signal indicator, possibly the steering mechanism). The floor of
the body appears to be lined and perhaps ready for furniture.

**ISSUE:**

Whether the cab assemblies are incomplete or unfinished cabs for the
motor vehicles of headings 8701 to 8705, HTSUS, as provided for in
heading 8707, HTSUS.

**LAW AND ANALYSIS:**

We note initially that the protest was timely filed under the statutory
and regulatory provisions for protests, 19 U.S.C. 1514(c)(3)(A) and 19
CFR 174.12(e)(1).

Classification under the HTSUS is made in accordance with the General
Rules of Interpretation ("GRI's"). 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 GRI's may then be applied. GRI 2(a) provides in
pertinent part: "Any reference in a heading to an article shall be taken
to include a reference to that article incomplete or unfinished,
provided that, as entered, the incomplete or unfinished article has the
essential character of the complete or finished article."

The Harmonized Commodity Description and Coding System Explanatory Notes
("EN's") constitute the official interpretation of the Harmonized System
at the international level. While neither legally binding nor
dispositive, the EN's 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.

The HTSUS provisions under consideration are as follows:

> 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:
>
> Other parts and accessories of bodies (including cabs):
>
> 8708.29 Other:
>
> 8708.29.50 Other

The crucial inquiry here is whether the subject cab assemblies have the
essential character of complete or finished cab assemblies. If the
answer to this question is in the affirmative, at GRI 2(a) the cab
assemblies are classified in heading 8707, HTSUS.

"Cab," within the automotive context, is defined as follows. The
*Dictionary of Automotive Terms*
([www.motorera.com/dictionary/car-dicb.htm):](http://www.motorera.com/dictionary/car-dicb.htm):)
" . . . 2. The closed part of a truck (or even a car) where the driver
sits." *The Random House Dictionary of the English Language* (unabridged
ed.; 1973): ". . . covered or enclosed part of a locomotive, truck,
crane, etc., where the engineer, driver, or operator sits."

As stated in the FACTS section of this ruling, it appears from the
submitted photographs that the cab assemblies include the following:
basic shell (including doors), certain glass (e.g., a windshield and
windows), windshield wipers, headlights, and parts of the dashboard
(steering column, signal indicator, possibly the steering mechanism).
The floor of the body appears to be lined and perhaps ready for
furniture.

The following components are added to the cab assemblies after
importation: front frame mounts and front mounting bar; side fenders,
splashguards, step assemblies, inner fenders, and noise guards; brake
cables, brake hoses, transmission cables, air brake valve assembly;
master clutch cylinder, gear shift lever, transmission tower, parking
brake lever and control valve, speedometer, radio, and various dashboard
switches; electronic control module; seats, seat controls, and seat
belts; interior trim; and heater hoses and air conditioning condensers.

Factors which determine essential character vary between different kinds
of goods. Customs may look at, for example, the nature of the material
or component, its bulk, quantity, weight or value, or the role of a
constituent material in relation to the use of the goods.

After a consideration of this matter, we find that, as imported, the
subject cab assemblies are the very essence of complete driving cabs for
the protestant's trucks. They are immediately recognizable as cabs. They
possess the aggregate of distinctive component parts which establish
their identity as driving cabs. The parts or components added after
importation are in the nature of accouterments which furnish or
otherwise outfit the cab assemblies whose identity is already clearly
established. The cab assemblies have the essential character of complete
or finished cabs.

Accordingly, at GRI 2(a), we find that the subject cab assemblies are
described in heading 8707, HTSUS, and are classified in subheading
8707.90.50, HTSUS, as: "Bodies (including cabs) for the motor vehicles
of headings 8701 to 8705: . . . Other: . . . Other."

**HOLDING:**

At GRI 2(a), the cab assemblies are classified in subheading 8707.90.50,
HTSUS, as: "Bodies (including cabs) for the motor vehicles of headings
8701 to 8705: . . . Other: . . . Other."

You are instructed to DENY the protest.

In accordance with Section 3A(11)(b) of Customs Directive 099 3550-065,
dated August 4, 1993, Subject: Revised Protest Directive, you are to
mail this decision, together with the Customs Form 19, 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 make the decision available to Customs personnel, and
to the public on the Customs Home Page on the World Wide Web at
www.customs.treas.gov, by means of the Freedom of Information Act, and
other methods of public distribution.

> Sincerely,

Myles B. Harmon, Acting Director

Commercial Rulings Division