Mr. Tom Simpson
Truck Shields, LLC
dba Signature Products Group
1490 North 2200 West
Salt Lake City, UT 84116
Date of issuance of ruling:
This is in response to a request submitted on your behalf by Action Plan Management for an advance ruling on the tariff classification of Steering Wheel Covers, model numbers MSW3407 - Mossy Oak 2 Grip Steering Wheel Cover and RSW4702 - Realtree Girl Neoprene Steering Wheel Cover. These products are manufactured in China.
The goods are described as Steering Wheel Covers. Model number MSW3407 is a Mossy Oak 2 Grip Steering Wheel Cover. It has a built in molded rubber hand grip with polyester fabric and features Mossy Oak Break-Up Infinity Camo. Model number RSW4702 Realtree Girl Logo Grip Steering Wheel Cover is made of a stretch neoprene and features Realtree AP Pink Camo. Both models have a soft, comfortable grip and keep your hands cool in the summer and warm in the winter.
Analysis and Justification
In order to be classified in Chapter 87, as a part or an accessory of a motor vehicle, the steering wheel covers at issue must meet the criteria listed in the General Explanatory Note to Section XVII, Part (III) – PARTS AND ACCESSORIES, as follows:
“It should, however, be noted that these headings apply only to those parts or accessories which comply with all three of the following conditions:
- They must not be excluded by the terms of Note 2 to this Section (see paragraph (A) below). and
- They must be suitable for use solely or principally with the articles of Chapters 86 to 88 (see paragraph (B) below). and
- They must not be more specifically included elsewhere in the Nomenclature (see paragraph (C) below).
The steering wheel covers at issue comply with all three of the aforementioned conditions.
Heading 87.08 also has criteria to be met in order for goods to be classified in that heading as parts or accessories. It reads as follows:
“This heading covers parts and accessories of the motor vehicles of headings 87.01 to 87.05, provided the parts and accessories fulfil both the following conditions:
- They must be identifiable as being suitable for use solely or principally with the above-mentioned vehicles; and
- they must not be excluded by the provisions of the Notes to Section XVII (see the corresponding General Explanatory Note).”
These steering wheel covers at issue fulfill the two conditions stated in Explanatory Notes to heading 87.08 above to be considered as “parts and accessories” of the motor vehicles of headings 87.01 to 87.05.
Section 10 of the Customs Tariff directs that classification of imported goods shall be determined in accordance with the General Rules for the Interpretation of the Harmonized System. Section 11 of the Customs Tariff states that in interpreting the headings and subheadings, regard shall be had to the World Customs Organization's (WCO) Explanatory Notes to the Harmonized Commodity Description and Coding System.
General Interpretative Rule 1 (GIR 1) directs that titles of Sections, Chapters and sub-Chapters are provided for ease of reference only. For legal purposes, classification shall be determined according to the terms of the heading and any relative Section and Chapter Notes. Similarly, General Interpretative Rule 6 (GIR 6) directs that classification shall be determined according to the terms of those subheadings and any related Subheading Notes.
Steering Wheel Covers, model numbers MSW3407 and RSW4702 , are classified under 8708.99.99.99 in accordance with General Interpretative Rules 1 and 6.
This ruling has been issued under paragraph 43.1(1)(c) of the Customs Act and will be honoured by the CBSA for future importations of the goods specified, provided the material facts and circumstances remain as originally presented; all conditions in the ruling have been met; the ruling has not been modified, revoked, revised, or cancelled; and the Customs Tariff legislation has not changed. Should there be a change in the material facts or circumstances pertaining to the goods, you must notify the CBSA as soon as possible. You may request that the advance ruling be modified or revoked as of the date of the change.
Importers should quote the advance ruling number at the time of importation in either the description field of the B3 entry document or on the Canada Customs Invoice. Exporters or producers should quote the advance ruling number on the Certificate of Origin or commercial invoice accompanying the goods.
Should you disagree with this advance ruling, you may file a dispute notice under subsection 60(2) of the Customs Act within 90 days of the date of issuance. Please see the procedures outlined in Appendix C of the CBSA’s Memorandum D11-11-3, Advance Rulings for Tariff Classification.
This advance ruling is considered ‘reason to believe’ for the purposes of section 32.2 of the Customs Act and the CBSA’s Administrative Monetary Penalty System, described in Memorandum D22-1-1.
All Memoranda referenced in this letter may be accessed on the CBSA website.
Consent to the Public Release of the Advance Ruling
As per your consent statement, we will release this advance ruling to the public, in both official languages, in accordance with the procedures described in Memorandum D11-11-3. The ruling will be published on the CBSA website in 30 days.
Manager, Tariff Policy Unit 'B'
Trade Policy Division
- Date modified: