HQ 081825: Classification of the "Garfield Ice Scraper", item 03-8720, from Korea

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 081825

                                    June 22, 1988

          CLA-2 CO:R:C:G  081825  CMR 827247

          CATEGORY:  Classification

          TARIFF NO.:  8708.99.5090

          Ms. Laura Fumagalli
          Dakin, Inc.
          7000 Marina Boulevard
          Brisbane, California 94005

          RE:  Classification of the "Garfield Ice Scraper", item
               03-8720, from Korea

          Dear Ms. Fumagalli:

              This is in response to your letter of December 18, 1987,
          requesting a ruling on the tariff classification of the "Garfield
          Ice Scraper."  Your request was forwarded to this office for a
          ruling on the proper classification under the proposed Harmonized
          Tariff Schedule of the United States Annotated (HTSUSA).

          FACTS:

              The submitted sample, the "Garfield Ice Scraper," item 03-
          8720, consists of a plastic ice scraper inserted into a hand
          mitt.  The ice scraper is approximately 10 inches long.  The hand
          mitt is designed to resemble the cartoon character "Garfield the
          Cat" in a lying position.  The mitt is composed of an outer top
          knit-backed man-made pile fabric containing a polyester fiberfill
          with an interior warp knit man-made fiber brushed lining and an
          exterior plastic bottom.  The stuffed textile head has both eyes
          and nose of plastic.  You state that the article is a product of
          Korea, although the plastic ice scraper portion is stamped "Made
          in Taiwan."

          ISSUE:

              Whether the submitted sample is classifiable as an accessory
          for motor vehicles or as an article of textile or plastic under
          the HTSUSA.

          LAW AND ANALYSIS:

              General Rule of Interpretation (GRI) 1 directs us to
          determine classification of an article by first looking to the
          terms of the headings and any relative Section or Chapter Notes,
          and, provided the headings or Notes do not otherwise require,












                                         -2-


          according to the provisions of GRIs 2 through 5.  Under the
          HTSUSA, there is no specific heading in which to classify the
          submitted sample as a mitt with an ice scraper.  However, the
          Garfield ice scraper is suitable for use, solely or principally,
          in cleaning the windshields of motor vehicles.  We maintain that
          the ice scraper is a motor vehicle accessory.

              Heading 8708, Harmonized Tariff Schedule of the United States
          (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 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 provide that parts or accessories must:

              (a) . . . 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 . . . .

          The notes for heading 8708 provide that parts or accessories of
          the motor vehicles of headings 8701 to 8705 must meet 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 . . . .

              The Garfield ice scraper is not excluded by the terms of Note
          2 to Section VII.  It is not in any way similar to any of the
          articles listed in Note 2 as articles which are not to be
          considered accessories.  As stated earlier, the ice scraper is
          not more specifically included elsewhere in the tariff schedule;
          and it is suitable for use, solely or principally, with motor
          vehicles.

              The Garfield ice scraper meets all of the above criteria.  It
          meets the three requirements for being considered a part or
          accessory set out in the General Explanatory Notes, and those for
          being a part or accessory of motor vehicles of headings 8701 to
          8705 explained in the notes for heading 8708.












                                         -3-


          HOLDING:

              The Garfield ice scraper is classifiable in the provision for
          parts and accessories of the motor vehicles of headings 8701 to
          8705, other, other, other, subheading 8708.99.5090, HTSUSA.  The
          rate of duty is 3.1 percent ad valorem.  This classification
          represents the present position of the Customs Service under the
          proposed HTSUSA.  If changes occur before enactment, this advice
          may not continue to be applicable.


                                          Sincerely,



                                          John Durant, Director
                                          Commercial Rulings Division












































          6cc: Area Director, New York Seaport
          1cc: CITA
          1cc: NIS S. Hantman