HQ 085907: Plastic lens covers for automobile lighting equipment

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                            HQ 085907

                        January 31, 1990


CLA-2 CO:R:C:G 085907 TLS

CATEGORY: Classification

TARIFF NO.: 8708.99.50

Ms. Gail Dembek
Blazer International Corp.
2960 Hart Drive
Franklin Park, Illinois 60131

RE: Plastic lens covers for automobile lighting equipment

Dear Ms. Dembek:

     You request a ruling on the proper classification of plastic
lens covers under the Harmonized Tariff Schedule of the United
States Annotated (HTSUSA).  Your letter dated April 27, 1989 has
been submitted to this office for a reply.

FACTS:

     The articles at issue here are lens covers made primarily of
plastic, foam, rubber, and textile material.  The exterior of the
cover is made of pieces of plastic sewn together and lined with a
textile material.  It is reinforced with a foam backing on the
inside.  The rims of the opening on the covers are reinforced
with elastic rubber so that they fit around the lens with a snug
fit.  Each of the covers is comprised of at least 60% non-
cellular plastic.  The lens covers are either round or
rectangular in shape, depending on the lens to be fitted.  "Baja"
and/or "Desert Fox" logos are silkscreened on the front of the
covers.  These articles are manufactured for use on automobile
lighting equipment mounted on vehicles (i.e., fog lamps) to
protect them from road debris such as rock, gravel, etc.  Each
cover is designed to fit a particular kind of lens.

ISSUE:

     Under which of the following HTSUSA headings are the plastic
lens covers properly classifiable:

     3926, HTSUSA, covering other articles of plastics;

     8708, HTSUSA, parts and accessories of the motor vehicles of
headings 8701 to 8705.


LAW AND ANALYSIS:

     The General Rules of Interpretation (GRI) govern the
classification of articles under the HTS.  GRI 1 requires that we
classify articles according to the terms of the headings and any
relative section or chapter notes.  Heading 3926 covers other
articles of plastic.  Based on the description and samples, each
of the lens covers is plastic.  Thus, the plastic lens covers do
meet this general description, but are not otherwise specifically
referred to under this heading.  The Explanatory Notes (EN),
although not dispositive, should be looked to for the proper
interpretation of the HTSUSA.  Under EN 39.26, it is explained
that this heading covers articles of plastics not elsewhere
specified or included.  Before it can be concluded that the lens
covers are classifiable under 3926, we must consider if the
covers are more specifically provided for elsewhere under the
HTS.

     The primary, and perhaps sole, use for the articles at issue
is without question to provide protection from road debris and
other natural elements for lighting equipment mounted on various
motor vehicles.  These vehicles and equipment include pick-up
trucks with overhead lights affixed to the roof and cars with fog
lamps attached to the bottom of the front bumper.  Consequently,
the covers can be considered accessories of these motor vehicles,
which are in fact covered under headings 8701 to 8705.  The
description of the covers under this heading is more specific
than that under 3926.  We therefore find the plastic lens covers
to be properly classifiable under 8708.

     In an entry at Nogales, these lens covers were classified
under heading 4202 as a container of plastic sheeting.  Inasmuch
as the lens covers are not containers, this classification is
incorrect.

HOLDING:

     The plastic lens covers are classified under subheading
8708.99.50, HTSUSA, as other accessories of the motor vehicles of
headings 8701 to 8705.

                              Sincerely,




                              John Durant, Director
                              Commercial Rulings Division