CLA-2 RR:TC:MM 958653 JAS
Port Director of Customs
P.O. Box 3130
Laredo, TX 78044
RE: I.A. 51/95; Electrical Wiring Harnesses, Electrical
Apparatus Used as Conductors
in Automotive Applications, Apparatus for Supplying
Electricity to Working Parts
of Automotive Vehicles, Heading 8544; Section XVI, Note
1(l); Parts and
Accessories of Motor Vehicles, Heading 8708, Section
XVII, Note 2(f);
HQ 088477, HQ 951223, HQ 955026, HQ 952493
Dear Port Director:
Your memorandum of October 14, 1995, transmitted a
request for internal advice, dated June 14, 1995, from counsel
representing Alcoa Fujikura Ltd., on the tariff classification of
certain automotive wiring harness assemblies. Samples,
photographs and other descriptive literature were submitted.
FACTS:
This request relates to five (5) wiring harness
assemblies, all of which are used in electrical distribution
systems of automotive vehicles. These wiring harnesses all have
the following common components: copper wires (circuits), metal
terminals, plastic connectors, plastic and/or cloth tape, plastic
protective tubing, and plastic locating devices or clips for
securing the harness to the vehicle ("common components"). The
copper wires are used incidentally for grounding but primarily
for electrical supply. The low gauge copper wires are used to
transmit electrical signals for information while the higher
gauge wires carry electricity for power.
Model F5DB-9D930-AA is a harness containing thirteen
wires and common components listed above, to include metal
terminals, plastic connectors, electrical tape, plastic
protective tubing, and plastic locating device. This harness
conducts electricity between an engine control module and six
fuel injectors.
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Model F5TB-13412-AA is a 6-wire electrical conductor for
a rear license plate light. It contains the common components
listed above, plus two sockets for light bulbs, but minus the
bulbs.
Model F5LB-12A522-AA incorporates 78 wires but contains
nothing other than the common components listed above, but no
light socket. This is the circuitry for most of a car's engine
control elements (sensors, fuel injectors, ignition control, air
conditioning, clutch coil control, idle speed control, exhaust
gas recirculation solenoid control, alternator and battery, oil
pressure sensor, water temperature control, radio noise
suppression, and some steering components. This harness
functions only to transmit electricity. It neither performs nor
assists any engine control function.
Model F5TB-12A581-GN is a 199-circuit engine control
harness which, in addition to the common components listed above,
contains a power distribution box into which fuses, relays, and
diodes are plugged, and an independent resistor/diode welded to a
wire. Among its connectors are eight light sockets, without
bulbs, for parking lights, turn signals and headlamps, and test
connection points for a diagnostic computer used by repair
technicians. It does not incorporate any of the engine control
elements nor does it assist in their functions other than
carrying electricity to them.
Model F5TB-14A265-AA is a 21-circuit, electric door-lock
and window regulator harness containing the common components
listed above, plus a power switch that enables passengers to lock
and unlock doors, and raise and lower power windows. This
harness supplies power to the window and door-lock motors, as
well as to the right front door courtesy lamp and right door
stereo speaker.
Counsel for the internal advice applicant maintains that
notwithstanding the presence of power distribution or fuse boxes,
light sockets, switches, etc., the five (5) wiring harnesses
function primarily as insulated electric conductors of the type
described in heading 8544, Harmonized tariff Schedule of the
United States (HTSUS), Your office accedes to this
classification as to the first four models, but questions whether
the power switch on the fifth model that locks/unlocks doors and
raises/lowers windows precludes classification as an insulated
electrical conductor.
The provisions under consideration are as follows:
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, aircraft or ships...5 percent ad
valorem
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* * * *
8708 Parts and accessories of the motor
vehicles of headings 8701 to
8705:
8708.99 Other:
8708.99.80 Other...2.9 percent ad
valorem
ISSUE:
Whether the wiring harnesses, or any of them, are goods of
heading 8544.
LAW AND ANALYSIS:
Merchandise is classifiable under the Harmonized Tariff
Schedule of the United States (HTSUS) in accordance with the
General Rules of Interpretation (GRIs). GRI 1 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, and provided the headings or notes do not
require otherwise, according to GRIs 2 through 6.
The Harmonized Commodity Description And Coding System
Explanatory Notes (ENs) constitute the official interpretation of
the Harmonized System. While not legally binding on the
contracting parties, and therefore not dispositive, the ENs
provide a commentary on the scope of each heading of the
Harmonized System and are thus useful in ascertaining the
classification of merchandise under the System. Customs believes
the ENs should always be consulted. See T.D. 89-80. 54 Fed. Reg.
35127, 35128 (Aug. 23, 1989).
Articles of Section XVII are excluded from Section XVI,
which includes heading 8544. Section XVI, Note 1(l), HTSUS. For
purposes of heading 8708, the expression "parts" and "parts and
accessories" do not apply to electrical machinery or equipment
(Chapter 85). Section XVII, Note 2(f), HTSUS. Therefore, if the
wiring harnesses, or any of them, are goods of heading 8544, they
cannot be classified in heading 8708.
Relevant ENs, at p. 1404, state in part that heading 85.44
covers insulated electric wire, cable and other conductors (e.g.,
braids, strip, bars) used as conductors in electrical machinery,
apparatus or instruments. Such wires and cables remain in
heading 85.44 even if cut to length or fitted with connectors
(e.g., plugs, sockets, lugs, jacks, sleeves or terminals) at one
or both ends.
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Each of the wire harnesses in issue contains combinations of
apparatus described in these ENs. A series of rulings state that
automotive wiring harnesses which are essentially insulated
conductors with connectors remain in heading 8544 even if they
possess other electric components, provided the entire assembly
facilitates the conduction of electricity. HQ 955026, dated
September 27, 1993, and related cases.
As previously stated, your office questions whether the
model F5TB-14A265-AA is outside the scope of heading 8544 because
it contains a power switch that may activate the door-lock
mechanism and raises/lowers the windows. Your concern is based
on HQ 088477, dated May 9, 1991, in which certain automotive
wiring harness assemblies were held to be classifiable in
subheading 8708.99.50, HTSUS. These assemblies were found to be
excluded from heading 8544 because they "incorporat[ed] a
substantial amount of devices in addition to connectors (e.g.,
complete fuse box, lamps, switches, monitor modules with
processor boards)." These devices performed functions separate
and apart from facilitating the flow of electricity, i.e.,
lighting. See also HQ 951223, dated July 17, 1992.
The door-lock and window power switch in model F5TB-14A265-AA contains no computer or electronic elements which regulate
the mechanical functioning of the locks and windows. In the
"off" position, the switch interrupts or breaks the circuit, a
function opposite that of conducting electricity, while in the
"on" position, the switch completes an electrical circuit and, in
this sense, facilitates the conduction of electricity. We find
that the presence of a switch, one function of which is to
facilitate the conduction of electricity, does not bring the
wiring harness within the scope of HQ 088477, which addressed
harnesses with a "substantial" number of devices in addition to
connectors. This conclusion is buttressed by HQ 952493, dated
September 15, 1992. This ruling held, in part, that an
automotive wiring harness for regulating window and door lock
systems, incorporating a fuse panel and circuit breaker, among
other things, remained a good of heading 8544. Circuit breakers
open or close an electric power circuit either during normal
power system operation or during abnormal conditions. Circuit
breakers and switches perform substantially similar functions.
HOLDING:
Under the authority of GRI 1, wiring harness models F5DB-9D930-AA, F5TB-13412-AA, F5LB-12A2522-AA, F5TB-12A581-GN and
F5TB-14A265-AA are provided for in heading 8544. They are
classifiable in subheading 8544.30.00, HTSUS. Section XVII, Note
2(f), HTSUS, makes it unnecessary to consider heading 8708 with
respect to these models.
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You should mail this decision to the internal advice
applicant, through counsel, no later than 60 days from the date
of this letter. On that date the Office of Regulations
and Rulings will take steps to make the decision available to
Customs personnel via the Customs Rulings Module in ACS and to
the public via the Diskette Subscription Service, the Freedom of
Information Act, and other public access channels.
Sincerely,
John Durant, Director
Tariff Classification
Appeals Division