&&This is a replacement lid for the blending jar of the Margaritaville Key West Frozen Concoction Maker, model DM1000. This lid is made of plastic and has a threaded base for secure fit into the mouth of the blending jar. The lid has a circular opening in its top through which the ice chute of the machine feeds shaved ice from the ice hopper into the blending jar.

&&You have proposed that the Margaritaville Jar Cover be classified in subheading 8509.90 of the Customs Tariff, as a part. Heading 85.09 provides for electro-mechanical domestic appliances with self-contained electric motors.&&&&The Margaritaville Jar Cover has been designed for use with the Margaritaville Key West Frozen Concoction Maker, has no alternate use and is necessary for the safe and prudent use of the machine.&&&&CBSA Memorandum D10-0-1 provides guidance to determine the proper tariff classification of parts and accessories in accordance with the Harmonized System (HS) principles. The memorandum defines a part as "an identifiable component of an article, machine, apparatus, equipment, appliance or specific good which is integral to the design and essential to the function of the product in which it is used".&&&&Memorandum D10-0-1, indicates that the "the classification of parts and accessories fall within four distinct categories". Category (a) reads: "parts or accessories specifically named in a heading or falling within a generic class named in a heading". The section titled "A - Articles (Parts or Accessories) Specifically Named in a Heading", paragraph 5 reads:&&&&The classification of an article specifically named in a heading and included in the terms of that specific heading in accordance with a legal Note constitutes an application of GIR 1. Any part or accessory specifically referred to in a heading text, or whose classification in a particular heading is directed by a legal Note, must be classified under that heading and under no other heading in the Tariff. This is true even if the part or accessory might be specially designed or otherwise principally suitable for a particular machine, appliance, instrument, vehicle or any other manufactured product.&&&&Based on the definition of parts provided by Memorandum D10-0-1, although the Margaritaville Jar Cover is necessary for the safe and prudent use of the machine, it is not essential to the function of the Margaritaville Key West Frozen Concoction Maker, and therefore does not meet the definition of a part.&&&&Furthermore, Rule 1 of the General Rules for the Interpretation of the Harmonized System (GIR 1) states "The 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 headings and any relative Section or Chapter Notes and, provided such headings or Notes do not otherwise require, according to the following provisions".&&&&Heading 39.23 provides for articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics.&&&&In applying GIR 1 to classify the good at issue, the good does not meet the terms of heading 85.09 because the heading itself does not provide for parts.&&&&The good meets the terms of heading 39.23 as being a lid of plastic, and is therefore classified in that heading. This is supported by paragraph 5 under the section titled "A - Articles (Parts or Accessories) Specifically Named in a Heading" of Memorandum D10-0-1.&&&&Since the Margaritaville Jar Cover is classified in heading 39.23, it is not classified in heading 85.09 as a part, and the provisions of Legal Note 2 to Section XVI do not apply.&&