HQ 082080: Tariff classification of a heated ice scraper for automobile windshields

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 082080

                                  October 17, 1988


          CLA-2:CO:R:C:G  082080  PAM  828551

          CATEGORY:   Classification

          TARIFF NO.:  8708.99.5090

          Mr. Robert Barger
          R.R. 2 Box 81
          Elizabethtown, IL 62931

          RE:           Tariff classification of a heated ice scraper for
                        automobile windshields


          Dear Mr. Barger:

              This is in response to your undated correspondence requesting
          a classification ruling on a heated ice scraper from Taiwan.
          Your request has been forwarded to Headquarters for disposition.
          Our ruling on this merchandise follows.

          ISSUE:

              Are electric ice scrapers classified as motor vehicle
          accessories under subheading 8708.99.5090, Harmonized Tariff
          Schedules of the United States Annotated (HTSUSA)?

          FACTS:

              In Headquarters Ruling Letter 081753 of April 15, 1988 (copy
          enclosed), we classified merchandise that was similar, if not
          identical, to this ice scraper as electrical articles, not spe-
          cially provided for (NSPF), in item 688.4280, Tariff Schedules of
          the United States Annotated (TSUSA).  The ice scraper analyzed in
          our ruling of April 15, 1988, consisted of a plastic hand grip
          which houses a scraper and plow blade, a tubular heating element,
          and a tension bar.  It was designed to draw power from 12 volt
          car batteries through a 14 foot electrical cord and an adapter
          that plugs into the cigarette lighter socket of automobiles.

          LAW AND ANALYSIS:

              The application of GRI 1 is paramount in the classification
          of accessories.  Generally speaking, accessories are articles















                                         -2-

          that are not needed to enable the goods with which they are used
          to fulfill their intended function.  In this instance, the heated
          ice scraper enhances the range of uses ordinarily encompassed by
          an automobile.  This article enables people to clear ice from the
          windshields of motor vehicles more quickly and efficiently than
          use of built in defrosting mechanisms, provided the vehicle is so
          equipped, would ordinarily permit.

              The Explanatory Notes to Section XVII, HTSUSA, state that
          heading 87.08 covers accessories of motor vehicles provided those
          accessories fulfill two requirements.  One, they must be
          identifiable as being suitable for use solely or principally with
          the vehicles of headings 87.01 to 87.05.  Two, they must not be
          excluded by the provisions of the Notes to Section XVII.

              We consider this ice scraper to be principally used with the
          vehicles enumerated in heading 87.01 to 87.05.  These articles
          are specially designed for use with motor vehicles and are not
          designed, manufactured, or intended to be used in any other con-
          text.

              Section Note 2 of Section XVII, HTSUSA, contains a list of
          articles which are not considered to be accessories for the pur-
          poses of that Section.  None of the enumerated articles are in
          any way similar to the ice scraper.  Therefore, the ice scraper
          is not excluded by the provisions of the Notes to Section XVII.

              The ice scraper meets both requirements set forth in the Ex-
          planatory Notes and is classified as an accessory for motor ve-
          hicles under the principal of GRI 1.  Since this article is clas-
          sified according to GRI 1, we do not need to consider the
          applicability of any other rules.

          HOLDING:

              For the reasons stated above, windshield ice scrapers de-
          signed with a heating element that is powered from a 12 volt
          power source and adapted for use with automobile cigarette light-
          ers are classified under the provision for motor vehicle accesso-
          ries under subheading 8708.99.5090.  The rate of duty is 3.1
          percent ad valorem.  This classification represents the present
          position of the Customs Service regarding the dutiable status of
          the merchandise under the proposed HTSUSA.  If there are changes
          before enactment this advice may not continue to be applicable.


















                                         -2-

              The applicable item number from the TSUSA is item 688.4280,
          which provides for electrical articles, NSPF, dutiable at the
          rate of 3.1 percent ad valorem.

                                            Sincerely,




                                            John Durant
                                            Acting Director
                                            Commercial Rulings Division




















































          6cc:  Area Director, New York Seaport
          1cc:  Area Director, Newark
          1cc:  Department of Commerce
          1cc:  John Durant
          PAMartin: