This U.S. decision contradicts the decision of the German customs decision.
This article is regarding the Revocation of CBP ruling “HQ 952654”
*example image of the targeting item
Source: amazon (not targeting item for HQ952654)
The targeting item is called “3-in-1 Car Cleaner”.
The “3-in-1 Car Cleaner” consists of a plastic handle and three interchangeable components; a plastic ice scraper, a foam squeegee with a rubber blade, and a bristle brush.
Each component may be separately secured to the handle and may be detached by pressing the handle “clip”.
At the first decision, U.S. Customs classified it in 9603.90 “HQ 952654” adopting GRI3(c)
GRI 3(c) provides that “when goods cannot be classified by reference to 3(a) or (b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.”
The composite articles are classified as follows:
Since the brush and the squeegee are classified under a subheading that occurs last in numerical order among those subheadings which equally merit consideration, the “3-in-1 Car Cleaner” is classifiable as a set under subheading 9603.90
CBP has reviewed HQ 952654 and has determined that the classification of the 3-in-1 Car Cleaner in heading 9603, was incorrect.
The issue is whether the 3-in-1 Car Cleaner is classifiable as a brush or squeegee under heading 9603, or as a part or accessory of the motor vehicles of headings 8701 to 8705 under heading 8708
The HS provisions under consideration are as follows:
Brooms, brushes (including brushes constituting parts of machines, appliances or vehicles),
Parts and accessories of the motor vehicles of headings 8701 to 8705.
Note 2 to Section XVII provides, in pertinent part:
The expressions “parts” and “parts and accessories” do not apply to the following articles, whether or not they are identifiable as for the goods of tthis section:
. . .
(l) Brushes of a kind used as parts of vehicles (heading 9603).
As a preliminary matter, CBP clarifies that Note 2(l) to Section XVII, which excludes “brushes of a kind used as parts of vehicles (heading 9603)” from classification under heading 8708 as a part or accessory of motor vehicles of headings 8701 to 8705, does not apply to the 3-in-1 Car Cleaner, as they held in HQ 952654.
Note 2(l) only excludes as a part or accessory of motor vehicles of headings 8701 to 8705 an item that is classified in its entirety under heading 9603.
Here, only part of the 3-in-1 Car Cleaner is classified under heading 9603—the brush and the squeegee, but not the ice scraper—
and so Note 2(l) does not exclude the 3-in-1 Car Cleaner from classification under heading 8708 as a part or accessory of motor vehicles of headings 8701 to 8705.
The term accessory is generally understood to mean an article that is not necessary to enable the goods with which it is intended to function.
Accessories are of secondary importance, but must, however, contribute to the effectiveness of the principal article (e.g., facilitate the use or handling of the particular article, widen the range of its uses, or improve its operation) by enabling the removal of ice or snow from their windows, lights, and other parts for better visibility while driving and it is not further specified elsewhere in the Nomenclature. Accordingly, the 3-in-1 Car Cleaner is classifiable under heading 8708 under GRI 1.
Conversely, the 3-in-1 Car Cleaner is not wholly described by heading 9603 as a brush or squeegee, and there is no need for an essential character determination under GRI 3.
U.S. Customs classified it in 8708 because ice scraper enables better visibility while driving, therefore 3-in-1 Car Cleaner is classified in 8708…Personally, I don’t agree with that decision.
Here are my opinions.
- I don’t understand why plastic Ice Scraper is classified in 8708
- Plastic ice scraper should be classified in 3926, not 8708
- This item is composite goods, hence should be adopted GRI3(c)
I prefer the previous decision of “HQ 952654” adopting GRI3(c) classified in 9603
Here is the German customs classification record, they classified it in 960390.
|Issued Country||German customs|
|Item name||BRUSHES, OF PLASTIC, OF ALUMINIUM, ICE SCRAPERS, GOODS PUT UP IN SETS|
|Classified HS code||960390|
|Details & Customs Opinion||the so-called car-winter cleaning set, Art 179746, is a the set put up for retail sale, consisting of: – a pull up to 85 cm telescopic pole made of aluminum, with foam padding and adapter caps at both ends, – a ca . 28 cm wide snow brush attachment with plastic bristles, swivel handle and a rubber lip, – a 35 cm long snow shovel made of plastic, with insertion opening, – a 10 cm wide plastic ice scrapers, with plug-and-a handle from Kunststoff.Der handle is inserted at one end of the telescopic rod to the adapter, at the other end, the various elements can be fitted individually. As a character-determining component can not be determined, the classification is carried out jointly in the latter of the eligible position.The in a cardboard box wrapped the set is to be classified as “squeegees squeegees”.
Rechtsvorschriften: AV 1 / AV 2 a) / AV 3 b) / AV 3 c) / AV 5 b) / AV 6weitere Codenummer/n: 3926 / 7616 Erläuterungen: ErlKN Kap 96 (HS) RZ 01.1 / ErlKN Pos 9603 (HS) RZ 05.0 / ErlKN Pos 9603 (HS) RZ 06.0 / ErlKN Pos 9603 (HS) RZ 07.0 / ErlKN Pos 9603 (HS) RZ 09.0 / ErlKN Pos 9603 (HS) RZ 12.0 / ErlKN Pos 9603 (HS) RZ 14.0 / ErlKN Pos 9603 (HS) RZ 57.1 / ErlKN Pos 9603 (HS) RZ 60.0
I support the German customs decision. I don’t understand why U.S. Customs needed to revoke the decision.
What do you think?