Driver Information System; HQs 087550, 089891; NYs 873948, 889323; headings 8531, 8708, 9029, 9031; GRI 3(c); Section XVII, note 2(f)(g)(h)
Active· CBP ruling HQ 955696· Issued 1995-02-07
Ruling text
HQ 955696
February 7, 1995
CLA-2 CO:R:C:M 955696 LTO
CATEGORY: Classification
TARIFF NO.: 9106.90.95
Mr. J.R. Douthit
Chrysler Corporation
100 Electronics Boulevard
P.O. Box 240001
Huntsville, Alabama 35824-6401
RE: Driver Information System; HQs 087550, 089891; NYs 873948,
889323; headings 8531, 8708, 9029, 9031; GRI 3(c); Section
XVII, note 2(f)(g)(h)
Dear Mr. Douthit:
This is in response to your letter of August 5, 1993, to
Customs in New York, requesting the classification of the Driver
Information System under the Harmonized Tariff Schedule of the
United States (HTSUS). You have also submitted additional
information in a letter dated November 18, 1993. Your letters,
along with a sample, have been referred to this office for a
response. Our file also includes a letter dated July 28, 1994,
filed on your behalf by Mr. Greg Jones of U.S. Foreign-Trade Zone
No. 83, operated by Huntsville Foreign-Trade Zone Corporation.
FACTS:
The article in question is identified as the Driver
Information System, a 15-function automobile trip computer. The
vehicle's Engine Controller counts pulses generated by the
rotation of the vehicle's transmission drive train. Various
calculations are performed and the results are displayed on a 17
character dot matrix display. The system's features include:
fuel range oil life indicator
instantaneous fuel economy fuel consumed
average fuel economy date
coolant temperature time of day
tachometer distance to destination
- 2 -
battery voltage estimated time of arrival
elapsed time average speed
english/metric conversion
ISSUE:
Whether the Driver Information System is classifiable under
subheading 9029.10.80, HTSUS, which provides for revolution
counters, production counters, odometers, pedometers and the
like.
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...."
Heading 8708, HTSUS, provides for parts and accessories for
motor vehicles. However, note 2 to section XVII, HTSUS, states
that the expression "parts and accessories" does not apply to the
electrical machinery or equipment of chapter 85, or articles of
chapter 90 or 91, HTSUS. Thus, if the Driver Information System
is an article of chapter 85, 90 or 91, HTSUS, it cannot be
classified as a part or accessory under heading 8708, HTSUS.
You cite HQ 087550, dated February 28, 1992, for the
proposition that the Driver Information System should be
classifiable, according to GRI 1, under heading 9029, HTSUS,
which provides for odometers. However, HQ 087550 was revoked by
HQ 089891, dated September 15, 1993, and it is therefore not
relevant to the case at hand. Moreover, the Driver Information
System, which consists of several components that are prima facie
classifiable under more than one heading, cannot be classified,
according to GRI 1, under heading 9029, HTSUS, as it does not
meet the terms of the heading. It is therefore necessary to
resort to GRI 3.
GRI 3(a) is inapplicable because "two or more headings each
refer to part only of the materials or substances contained in
[a] . . . composite good[]." Thus, "those headings are to be
regarded as equally specific," and it is necessary to resort to
GRI 3(b).
GRI 3(b) provides that "[w]hen . . . goods are, prima facie
classifiable under two or more headings, classification shall be
effected as follows:
Mixtures, composite goods consisting of different
materials or made up of different components, and
goods put up in sets for retail sale, which cannot - 3 -
be classified by reference to 3(a), shall be
classified as if they consisted of the material or
component which gives them their essential
character, insofar as this criterion is applicable.
The Driver Information System consists of several components
that are prima facie classifiable under different headings. For
example, the trip odometer is prima facie classifiable under
heading 9029, HTSUS. The average fuel economy, instantaneous
fuel economy and distance to destination components are prima
facie classifiable under heading 9031, HTSUS, which provides for
measuring or checking instruments, appliances and machines, not
specified or included elsewhere. The time of day and trip
elapsed time components are prima facie classifiable under
heading 9106, HTSUS, which provides for time of day recording
apparatus and apparatus for measuring, recording or otherwise
indicating intervals of time. Finally, the Driver Information
System's signaling components are prima facie classifiable under
heading 8531, HTSUS, which provides for visual signaling
apparatus.
It is our opinion that the Driver Information System is a
composite good with no essential character. Accordingly, it must
be classified according to GRI 3(c), which provides as follows:
When goods cannot be classified by reference to
3(a) or 3(b), they shall be classified under the
heading which occurs last in numerical order among
those which equally merit consideration.
Thus, the Driver Information System is classifiable under
heading 9106, HTSUS, specifically under subheading 9106.90.95,
HTSUS, the provision which occurs last in numerical order.
Finally, it is necessary to comment on two earlier New York
rulings--NY 873948, dated May 14, 1992, and NY 889323, dated
August 31, 1993. In NY 873948, "instrument clusters" used in
motor cycles and automobiles were held to be classifiable,
according to GRI 3(c), under subheading 9029.20.40, HTSUS, which
provides for other speedometers and tachometers. The instrument
clusters included a speedometer/odometer (heading 9029),
tachometer (heading 9029), fuel gauge (heading 9026), temperature
gauge (heading 9025), oil pressure gauge (heading 9026) and
voltmeter (heading 9030), installed in a common housing. They
were found to be composite articles that could not be classified
by reference to GRI 3(a). Further, NY 873948 was based on a
determination that the "clusters" had no essential character thus
bringing GRI 3(c) into consideration. The provision which
occurred last among those which equally merited consideration in
this instance was subheading 9029.20.40, HTSUS, since it was
determined that the voltmeter did not merit equal consideration.
- 4 -
In NY 889323, a tachograph was held to be classifiable under
subheading 9029.20.40, HTSUS. The tachograph was a combination
tachometer, speedometer, odometer, clock and recorder. The
device provided a variety of information, including the vehicle's
speed, idling, distance traveled, PTO or engine brake activation
and whether the vehicle's doors were open or closed. The ruling
did not specify the basis for the classification decision.
It is our opinion that while the correct classification was
reached in both cases (subheading 9029.20.40, HTSUS), the basis
for the classification was in error. In both cases, the
speedometer component of the composite articles provided those
articles with their essential character. Thus, the rulings
should have specified that classification under subheading
9029.20.40, HTSUS, was the result of GRI 3(b).
HOLDING:
The Driver Information System is classifiable under
subheading 9106.90.95, HTSUS, which provides for other time of
day recording apparatus and apparatus for measuring, recording or
otherwise indicating intervals of time. The corresponding rate
of duty for articles of this subheading is 45 cents each plus 7
percent ad valorem plus 2.5 cents/jewel.
Sincerely,
John Durant, Director
Commercial Rulings Division
Source: rulings.cbp.gov — ruling 955696, retrieved 2026-10-12T05:29:05Z, republished verbatim. This digest is informational; only CBP issues binding rulings.