HQ 951385: Sunshade and sunroofs; automobile parts and accessories; subheading 3926.90.90, GRI 1; Chapter 39 Note 2(p); EN 87.08; General EN III, Section XVII

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 951385


                          May 15, 1992


CLA-2 CO:R:C:M  951385  EJD

CATEGORY:   Classification

TARIFF NO:  8708.29.00

Ms. Elisabeth K. Lee
Import Manager
Randy International Ltd./Detroit Branch
11701 Metro Airport Center Drive, Suite 110
Romulus, Michigan  48174

RE:  Sunshade and sunroofs; automobile parts and accessories;
     subheading 3926.90.90, GRI 1; Chapter 39 Note 2(p); EN
     87.08; General EN III, Section XVII

Dear Ms. Lee:

     This is in response to your letter dated March 20, 1992, on
behalf of Webasto Sunroofs Inc., concerning the tariff
classification of an automobile sunshade, and two automobile
sunroofs; one manually-operated and the other electrically-
operated, under the Harmonized Tariff Schedule of the United
States. (HTSUS).  Samples were submitted for examination.


FACTS:

     Item 1, part number 800395, is an optional, removable
sunshade composed of plastic with metal inserts and plastic clips
for securing installation in motor vehicles.  Item 2, part number
800372, is a manually-operated sunroof composed of a plastic
covered steel frame with an aluminum drive mechanism containing a
plastic handle and smoked glass sheet which is framed by a rubber
gasket seal to be installed in motor vehicles.  Item 3, part
number 800373, is an electrically-operated sunroof composed of a
plastic covered steel frame with an aluminum drive mechanism
containing a 12 volt motor and smoked glass sheet which is framed
by a rubber gasket seal to be installed in motor vehicles.

     You contend that Item 1, "sunshade", is classifiable under
subheading 3926.90.9090, HTSUS, which provides for "[o]ther
articles of plastics and articles of other materials of headings
3901 to 3914...[o]ther...[o]ther...[o]ther."  You contend that
Item 2, "manual sunroof", and Item 3, "electric sunroof", are
classifiable under subheading 8708.29.0010, HTSUS, which 
provides for "[p]arts and accessories of the motor vehicles of
headings 8701 to 8705...[o]ther parts and accessories of bodies
(including cabs)...[o]ther...[s]tampings."


ISSUE:

     What is the proper classification of the sunshade and
sunroofs under the HTSUS?                                        

                      
LAW AND ANALYSIS:

     Merchandise is classifiable under the Harmonized Tariff
Schedule of the United States (HTSUS) in accordance with the
General Rules of Interpretation (GRIs).  GRI 1 states that "for
legal purposes, classification shall be determined according to
the terms of the headings and any relative section or chapter
notes...."

     The Harmonized Commodity Description and Coding System
(HCDCS) Explanatory Notes (ENs) constitute the Customs
Cooperation Council's official interpretation of the Harmonized
System.  While not legally binding on the contracting parties,
and therefore not dispositive, the ENs provide a commentary on
the scope of each heading of the Harmonized system and are thus
useful in ascertaining the classification of merchandise under
the System.  Customs believes the notes should always be
consulted. See T.D. 89-80.

     EN 2(p) to Chapter 39 of the HCDCS states that "[t]his
chapter does not cover parts of aircraft or vehicles of section
XVII." HCDCS, p. 549.  Thus, if the sunshades are parts of
aircraft or vehicles they cannot be classified under subheading
3926.90.90, HTSUS.

     Heading 8708, HTSUS, provides for parts and accessories of
motor vehicles.  EN 87.08 of the HCDCS states that "[t]his  
heading covers parts and accessories of the motor vehicles of
headings 87.01 to 87.05, 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).

HCDCS, p. 1432.  General EN (III) to Section XVII, PARTS AND
ACCESSORIES states, in pertinent part,  that "[i]t should, 
however, be noted that these headings apply only to those parts
or accessories which comply with all three of the following
conditions:

     (a)  They must not be excluded by the terms of Note 2 to
          this Section (see paragraph (A) below).

and  (b)  They must be suitable for use solely or principally
          with the articles of Chapters 86 to 88 (see paragraph
          (B) below).

and  (c)  They must not be more specifically included elsewhere
          in the Nomenclature (see paragraph (C) below).

HCDCS, p.1410.

     The sunshade at issue is used solely with motor vehicles. 
It is attached directly to the inside of the sunroof of a vehicle
in a temporary manner.  It would not be excluded by the Notes to
Section XVII.

     Both the manually-operated sunroof and electrically-operated
sunroof are used solely with motor vehicles.  They are installed
permanently to the roof of a motor vehicle.  They are used to
open and close a portion of the roof and to adjust venting
positions to control air flow.  They would not be excluded by the
Notes to Section XVII.  Thus, all three articles are classifiable
under subheading 8708.29.0060, HTSUS.

     The suggested statistical suffix 10 (stampings) is
incorrect.  The sunroofs are obviously not stampings.  The
correct statistical suffix is 60.


HOLDING:

     The sunshade and both sunroofs are classifiable under
subheading 8708.29.0060, HTSUS, which provides for other parts
and accessories of motor vehicles.


                                   Sincerely,




                                   John Durant, Director
                                   Commercial Rulings Division