"Car Comfort Back Support"; heading 8708; EN 63.07; EN 87.08; NY 878956; General Note (1) to Chapter 63
Active· CBP ruling HQ 953139· Issued 1993-03-24
Ruling text
HQ 953139
March 24, 1993
CLA-2 CO:R:C:M 953139 LTO
CATEGORY: Classification
TARIFF NO.: 6307.90.99
Mr. David A. Eisen
Siegel, Mandell & Davidson, P.C.
One Astor Plaza
1515 Broadway
43rd Floor
New York, New York 10036
RE: "Car Comfort Back Support"; heading 8708; EN 63.07; EN
87.08; NY 878956; General Note (1) to Chapter 63
Dear Mr. Eisen:
This is in response to your letter of November 23, 1992, to
the Area Director of Customs in New York, on behalf of Avon
Products, Inc., requesting the classification of the "Car Comfort
Back Support" under the Harmonized Tariff Schedule of the United
States (HTSUS). A sample was submitted for our examination,
however, no advertisements or other literature on the article was
furnished. Your letter, together with the sample, was forwarded
to this office for a response.
FACTS:
The article in question is the "Car Comfort Back Support."
You state that it is designed to provide the driver of an
automobile with increased comfort and back support while driving.
The support, which measures approximately 21 inches in length by
approximately 16 inches in width at its widest point, is composed
of a metal frame and a nylon mesh fabric. The support features
three adjustable textile straps positioned on the rear. You
state that the straps facilitate attachment to an automobile
seat, as well as serve to adjust the tension and shape the
article.
- 2 -
ISSUE:
Whether the "Car Comfort Back Support" is classifiable as an
automobile accessory under heading 8708, HTSUS.
LAW AND ANALYSIS:
The General Rules of Interpretation (GRI's) to the HTSUS
govern the classification of goods in the tariff schedule. GRI 1
states in pertinent part that "for legal purposes, classification
shall be determined according to the terms of the headings and
any relative section or chapter notes . . . ." You contend that
the article in question is classifiable as an automobile
accessory under subheading 8708.29.00, HTSUS.
The Harmonized Commodity Description and Coding System
Explanatory Notes (EN) constitute the Customs Co-operation
Council's official interpretation of the Harmonized System.
While not legally binding, the ENs provide a commentary on the
scope of each heading of the Harmonized System, and are generally
indicative of the proper interpretation of these headings.
EN 87.08, pg. 1432, states that heading 8708, HTSUS, covers
parts and accessories of the motor vehicles of headings 8701 to
8705, HTSUS, provided that they 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.
It is our opinion that the "Car Comfort Back Support" is not
suitable for use solely or principally with the motor vehicles of
headings 8701 to 8705, HTSUS. The article in question, despite
its name, can readily be used on any chair back to provide added
support. Thus, it cannot be classified as an automobile
accessory.
In NY 878956, dated October 28, 1992, a similar chair back
support was classified under subheading 6307.90.99, HTSUS, which
provides for other made up textile articles. EN 63.07, pg. 867,
states that heading 6307, HTSUS, "covers made up articles of any
textile material which are not included more specifically in
other headings of Section XI or elsewhere in the Nomenclature
[emphasis in original]."
The article in question is not included more specifically - 3 -
elsewhere in the tariff schedule. As such, the "Car Comfort Back
Support" is classifiable under subheading 6307.90.99, HTSUS, its
metal frame notwithstanding. See General Note (1) to Chapter 63,
pg. 861.
HOLDING:
The "Car Comfort Back Support" is classifiable under
subheading 6307.90.99, HTSUS, which provides for "[o]ther made up
articles . . . [o]ther . . . [o]ther . . . [o]ther." The
corresponding rate of duty for articles of this subheading is 7%
ad valorem.
Sincerely,
John Durant, Director
Source: rulings.cbp.gov — ruling 953139, retrieved 2026-10-12T05:27:25Z, republished verbatim. This digest is informational; only CBP issues binding rulings.