HQ 954367: Cassette Tape Storage Unit; General Explanatory (III) to 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 954367
                          June 25, 1993


CLA-2 CO:R:C:M 954367 DWS

CATEGORY: Classification

TARIFF NO.: 8708.29.00

Mr. Bill Hammons, Jr.
Cortez Customhouse Brokerage Company
2266-B Landmeir Road
Elk Grove Village, IL 60007

RE: Cassette Tape Storage Unit; General Explanatory (III) to 
    Section XVII

Dear Mr. Hammons:

     This is in response to your letters of March 31, 1993 and May
3, 1993, to the Area Director of Customs, New York Seaport, on
behalf of Vehicle Controls, Inc., concerning the classification of
a cassette tape storage unit under the Harmonized Tariff Schedule
of the United States (HTSUS).  Your letters have been referred to
Headquarters for a reply.

FACTS:

     The merchandise consists of a cassette tape storage unit,
principally used in motor vehicles.  The outer casing of the unit
measures approximately 4 1/4 inches x 3 1/4 inches x 3/4 inch.  The
unit is composed of flexible plastic material.  It is specifically
designed to fit into the Compact Disc (CD) storage jacket of a
motor vehicle dashboard.  The unit has a spring operated storage
box which accommodates cassette tapes.  A push button control
located on the outer casing opens the storage box.

     The subheading under consideration is as follows:

     8708.29.00: [p]arts and accessories of the motor vehicles of
                 headings 8701 to 8705: [o]ther parts and 
                 accessories of bodies (including cabs): [o]ther.

     The general, column one rate of duty is 3.1 percent ad
     valorem.

ISSUE:

     Whether the cassette tape storage unit is classifiable under
subheading 8708.29.00, HTSUS, as an accessory of a motor vehicle?

LAW AND ANALYSIS:

     Classification of merchandise under the HTSUS is in accordance
with the General Rules of Interpretation (GRI's), taken in order.
GRI 1 provides that classification is determined according to the
terms of the headings and any relative section or chapter notes.

     In understanding the language of the HTSUS, the Harmonized
Commodity Description and Coding System Explanatory Notes may be
utilized.  The Explanatory Notes, although not dispositive, are to
be used to determine the proper interpretation of the HTSUS.  54
Fed. Reg. 35127, 35128 (August 23, 1989).  General Explanatory Note
(III) ( p. 1410) to section XVII, HTSUS, states 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, 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.

     It is our position that the tape cassette storage unit
satisfies all three requirements listed above.  It is not precluded
from classification in section XVII, HTSUS, it is suitable for use
principally with the motor vehicles of chapter 87, HTSUS, and it
is not more specifically included elsewhere in the HTSUS.

     Consequently, we find that the cassette tape storage unit is
classifiable under subheading 8708.29.00, HTSUS, as an accessory
of a motor vehicle.

HOLDING:

     The cassette tape storage unit is classifiable under
subheading 8708.29.00, HTSUS, as an accessory of a motor vehicle.

                           Sincerely, 



                           John Durant, Director