CLA-2 CO:R:C:G 083290 JMH
Mr. John J. Scanlon, Jr.
Kemp, Smith, Duncan & Hammond
P.O Drawer 2800
El Paso, Texas 79999-2800
RE: Wire harnesses
Dear Mr. Scanlon:
Your November 11, 1988, request for a classification ruling
under the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA) for wire harnesses imported from Mexico has
been referred to this office for a reply.
FACTS:
The merchandise in question are various models of wire
harnesses assembled in Mexico by United Technologies Automotive,
Inc. Some of the models include light bulbs. The harnesses are
used in the assembly of lighting systems for light trucks and
passenger motor vehicles. Electrical current is conducted from
the motor vehicles' current source, through the harnesses, to
the illuminating devices throughout the automobile.
ISSUE:
Whether the wire harnesses are classified within heading
8512, HTSUSA, as "Electrical lighting or signaling equipment...of
a kind used for cycles or motor vehicles...", or within heading
8544, HTSUSA, as "Insulated (including enameled or anodized)
wire, cable (including coaxial cable) and other insulated
electric conductors, whether or not fitted with connectors...".
LAW AND ANALYSIS:
The classification of merchandise under the HTSUSA is
governed by the General Rules of Interpretation (GRI's). GRI 1
-2-
states in part that "for legal purposes, classification shall be
determined according to the terms of the headings and any
relative section or chapter notes...". The competing headings in
this instance are headings 8512 and 8544, HTSUSA. These headings
describe:
8512 Electrical lighting or signaling
equipment...of a kind used for cycles or
motor vehicles...
8512.90.60 Parts of lighting equipment...Other...
* * * * * * * * * * * * *
8544 Insulated (including enameled or anodized)
wire, cable (including coaxial cable) and
other insulated electric conductors, whether
or not fitted with connectors...
8544.30.00 Ignition wiring sets and other wiring
sets of a kind used in vehicles,
aircrafts or ships...
It is the opinion of this office that heading 8544, HTSUSA,
is the proper classification for the wire harnesses. Not only is
wire and cable of the type used in the harnesses provided for eo
nomine in heading 8544, HTSUSA, but the Explanatory Notes to
heading 8512, HTSUSA, expressly exclude insulated electric wire
and cable of heading 8544. Harmonized Commodity and Description
and Coding System, Explanatory Note 85.12 (e), Vol. 4, p. 1350.
The Explanatory Notes, although not dispositive, should be looked
to for guidance when interpreting the HTSUSA. SEE 54 Fed. Reg.
35127, 35128 (August 23, 1989).
The classification result would be the same if the light
bulbs were attached to the electrical wire. Section XVI, Notes 3
and 4, HTSUSA, emphasize that when two or more machines or
components are joined together, then the combined articles are
classified together under one heading according to the principal
function of the combination. It is the opinion of this office
that the electrical wire provides the principal function. Without
the wire the light bulbs could not operate. Therefore, with or
without the bulbs, the wire harnesses are classified within
subheading 8544.30.00, HTSUSA.
HOLDING:
The various models of wire harnesses, whether with or
without light bulbs, are classified within subheading 8544.30.00,
HTSUSA, as "Insulated (including enameled or anodized) wire,
cable (including coaxial cable) and other insulated electric
-3-
conductors, whether or not fitted with connectors...Ignition
wiring sets and other wiring sets of a kind used in vehicles,
aircrafts or ships...". The rate of duty is 5 percent ad
valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division