CLA-2 CO:R:C:M 088997 AJS

District Director
U.S. Customs Service
Port of Los Angeles
300 South Ferry Street
Terminal Island
Room 2017
San Pedro, CA 90731

RE: Protest number 2704-90-000524; cable adapter; cable set; Subheading 8544.41.00; Subheading 8536.90.00; Subheading 8473.30.40; HQ 088124.

Dear District Director:

Protest for further review number 2704-90-000524 dated 02/02/90, was filed against the classification of a cable adapter and cable set within subheading 8536.90.00, Harmonized Tariff Schedule of the United States Annotated (HTSUSA). The protestant claims the proper classification of the subject articles is within subheading 8473.30.40, HTSUSA.

FACTS:

The articles under protest are a cable adapter and UMA cable set. The cable adapter consists of a hard plastic cylinder- shaped piece with wires inside and six metal pins protruding on one end, and a hard plastic square box-shaped piece with wires inside and four metal pins protruding from the other end. These pieces are linked by a short cord. The adapter enables a computer user to connect a computer mouse with a four pin port to a computer or peripheral device with a six pin port. The UMA cable set consists of a packet of three cable adapters.

ISSUE:

Whether the subject cable adapter and cable set are properly classifiable within subheading 8536.90.00, HTSUSA, which provides

-2-

for other electrical apparatus for making connections to or in electrical circuits; or classifiable within subheading 8473.30.40, HTSUSA, which provides for parts and accessories of the machines of heading 8471 which do not incorporate a cathode ray tube; or classifiable within subheading 8544.41.00, HTSUSA, which provides for electric conductors, for a voltage not exceeding 80 V, fitted with connectors.

LAW AND ANALYSIS:

In HQ 088124 (03/08/91)(copy attached), Customs ruled on the classification of a cable adapter and cable set. The articles under protest are similar, if not identical, to the articles ruled upon in HQ 088124. In that case, Customs classified the cable adapter and cable set within subheading 8544.41.00, HTSUSA. We find no new information or legal arguments which compel us to alter this decision. Accordingly, we find that the subject articles are also classifiable within subheading 8544.41.00, HTSUSA.

HOLDING:

The subject cable adapter and cable set are properly classifiable within subheading 8544.41.00, HTSUSA, which provides for insulated electric conductors, for a voltage not exceeding 80 V, fitted with connectors. Since reclassification of the merchandise as indicated above would result in no net duty reduction, you should deny the protest in full. A copy of this decision and HQ 088124 should be attached to the Customs Form 19 Notice of Action and forwarded to the protestant.


Sincerely,


John Durant, Director
Commercial Rulings Division

Attachments