“Parts or Accessories” of a motor vehicle – interesting dispute

by Mr. Vikash Agarwal

Recently, the USCBP in an interesting case involving classification of a 3-in-1 Car Cleaner revisited is earlier ruling. Here is the summary:

🔗 Previous Classification

– Initially, the cleaner was classified as a “brush or squeegee” (heading 9603)
– However, the ruling reevaluated this and shifted the classification.

🔗 New Classification

– The 3-in-1 Car Cleaner is now considered an accessory to a motor vehicle (heading 8708)
– Why? Because it contributes to vehicle effectiveness by removing ice or snow from windows, lights, and other parts.

🔗 Key Factors considered

– The essential character matters. In this case, it’s tied to motor vehicles.
– Note 2(l) excludes certain brushes used as parts of vehicles from heading 8708.
– However, the 3-in-1 Car Cleaner is not a part but an accessory of a motor vehicle.

🔗 Comparison with Indian Jurisprudence

– Similar to Indian cases, like the car mat ruling, where utility and exclusivity mattered

Reference HQ H313099