HQ 087867

December 14, 1990

CLA-2 CO:R:C:G 087867 WAW

CATEGORY: Classification

TARIFF NO.: 8708.99.5090

Mr. Barry C. Friedman

Friedman Enterprises

11522 S.R. #84

Suite 301

Davie, FL 33325

RE: Plastic Mirrors for Motor Vehicles

Dear Mr. Friedman:

This letter is in response to your inquiry, dated August 18,

1990, regarding the tariff classification of an \"Autobahn Mirror\"

under the Harmonized Tariff Schedule of the United States

Annotated (HTSUSA). We have received a sample of the merchandise

along with your request for a ruling.

FACTS:

The article at issue is described as an \"Autobahn Mirror.\"

The importer states that the product is a side view mirror unit

which is designed to be installed in motor vehicles. The article

is advertised as being principally used to eliminate the

dangerous \"blind spot\" for drivers of cars, vans and trucks. The

mirror unit is comprised of a plastic lens mounted in a plastic

housing. A plastic fitting which consists of a swivel joint

attaches the article onto the windshield or dashboard of a motor

vehicle. The mirror measures approximately 4-3/4 inches wide and

is constructed of 100 percent plastic, non-distorting,

shatterproof material. The sample article will be imported from

West Germany.

ISSUE:

Whether the sample car mirror is classifiable as other

articles of plastic in Heading 3926, HTSUSA, or as other motor

vehicle accessories in Heading 8708, HTSUSA.

LAW AND ANALYSIS:

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

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

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. With regard to

the subject merchandise the relevant headings at issue are the

following:

3926, Other articles of plastics;

7009, Glass mirrors, whether or not framed;

8306, Mirrors of base metal;

8708, Other parts and accessories of motor vehicles;

9002, Other mirrors. . .being parts of or fittings for

instruments or apparatus other than such elements of

glass not optically worked.

Among the relevant headings, it is clear that Headings 7009,

8306 and 9002, HTSUSA, are not applicable. The instant

merchandise is described as a mirror used in a motor vehicle

which consists of 100 percent plastic material. Heading 7009 is

not applicable because the subject merchandise is not a mirror

made of glass. Similarly, Heading 8306 is not applicable because

the imported product is not a mirror made of base metal.

Finally, Heading 9002 is not applicable because the imported

product is not a part of a fitting for instruments or apparatus.

Thus, the issue that we are asked to address is whether the

merchandise is classifiable as other articles of plastic in

Heading 3926, HTSUSA, or an accessory of a motor vehicle in

Heading 8708, HTSUSA.

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

schedule or the Explanatory Notes. An accessory is generally

understood to mean an article which is not necessary to enable

the goods with which they are used to fulfill their intended

function. For the purpose of classification in Chapters 86 to

88, according to Note 3 to Section XII, 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. They must,

however, somehow 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).

Heading 8708, HTSUSA, provides for parts and accessories of

the motor vehicles included in headings 8701 to 8705. To qualify

for classification within this heading, an article must meet

three criteria set forth and explained in the General Explanatory

Notes to Section XVII, and the notes for heading 8708.

Harmonized Commodity Description and Coding System, Explanatory

Notes, Vol. 4, pp. 1410-1412, and pp. 1432-1433. The criteria

set forth in the General Explanatory Notes to Section XVII

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 Legal Notes to Heading 8708, HTSUSA,

provide that this heading covers parts and accessories of the

motor vehicles of headings 8701 to 8705 provided the parts and

accessories fulfil both the following conditions:

\(1\) They must be identifiable as being suitable

for use solely or principally with the above-

mentioned vehicles; and

\(2\) They must not be excluded by the provisions

of the Notes to Section XVII.

Note 2 to Section XVII, HTSUSA, 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 describes the Autobahn Mirror. Therefore, the

subject merchandise is not specifically excluded by the

provisions of the Notes to Section XVII, HTSUSA.

Furthermore, the car mirror is principally designed to be

used with those vehicles enumerated in headings 8701 to 8705.

The mirror is specially designed to be affixed onto the

windshield or dashboard of a motor vehicle to increase the range

of view for the driver on his side of the vehicle. The mirror is

not designed, manufactured, or intended to be used for any

other purposes. Moreover, this type of mirror is not more

specifically provided for elsewhere in the tariff schedule.

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, and it also meets the

criteria for being considered an accessory of a motor vehicle set

out in the legal notes to heading 8708, HTSUSA. Accordingly, the

car mirror is properly classifiable, pursuant to GRI 1, under

Heading 8708, HTSUSA, and we do not need to consider the

applicability of any other rules.

HOLDING:

Based on the foregoing analysis, the subject merchandise is

properly classified as an accessory of a motor vehicle in Heading

8708, HTSUSA. Specifically, the Autobahn Mirror is classifiable

in subheading 8708.99.5090, HTSUSA, which covers parts and

accessories of the motor vehicles of headings 8701 to 8705:

Other: Other: Other. The rate of duty is 3.1 percent ad valorem

for articles classified under this subheading.

Sincerely,

John Durant, Director

Commercial Rulings Division