CLA-2 RR:TC:MM 959173 JAS
Rufus E. Jarman, Esq.
Barnes, Richardson & Colburn
475 Park Avenue South
New York, NY 10016
RE: Automotive Multifunction Controls; Automotive Wiring
Harness; Electrical Apparatus for Supplying Electricity to
Working Parts of Automobiles; Switching Apparatus, Heading 8536, Apparatus for Electric Control or Distribution of Electricity, Heading 8537; Other Parts and Accessories of Motor Vehicles, Heading 8708; Section XVI, Note 1(l), Section XVII, Note 2(f); HQ 088477, HQ 958635
Dear Mr. Jarman:
In a letter, dated March 21, 1996, supplemented on August 8,
1996, on behalf of ITT Automotive, you inquire as to the tariff
classification of automotive multifunction controls from Mexico.
Technical descriptions, samples and a drawing were submitted.
FACTS:
Your request relates to six (6) automotive multifunction
controls (AMCs) that are covered by three (3) samples which
represent the basic models under consideration. Each model
represents two styles which have slight cosmetic variations. The
samples are assemblies that consist of numerous insulated
electrical wires encased in a plastic housing, each having as few
as two or as many as seven plugs, sockets, contacts and similar
electrical devices. Each AMC functions differently, depending on
which vehicle subsystem is being controlled. For example, for
the cruise control, an AMC may provide input to a microprocessor
located elsewhere in the vehicle, whereas it may provide direct
control in the case of driving lamps.
- 2 -
AMCs designated parts 26054725 and 26047287 have the
appearance of wiring harnesses and are incorporated into the
steering column of an automobile. They control the windshield
wipers, headlights, emergency flasher, turn signals and with
respect to the first part, the cruise control. Control
assemblies designated parts 26030601 and 26030593 are similar,
and in both instances regulate cruise control. Control
assemblies designated parts 26030600 and 22648265 consist of a
control arm connected to a plastic housing but no wiring harness.
They control windshield wipers, headlights and turn signals.
Four of the six control assemblies include wiring harnesses and
fifteen-way or seventeen-way connectors.
You maintain that the AMCs are potentially classifiable in
any of three provisions, heading 8536, Harmonized Tariff Schedule
of the United States (HTSUS), electrical switching apparatus, HTS
heading 8537, other bases for electric control or the
distribution of electricity, or HTS heading 8708, other parts of
motor vehicles. You cite Universal Electronics, Inc. v. United
States, Slip Op. 96-48 (Ct. Int'l Trade, decided March 7, 1996)
on heading 8537 and several rulings classifying related articles
under each provision.
The provisions under consideration are as follows:
8536 Electrical apparatus for switching or protecting electrical circuits, or for making
connections to or in electrical circuits (for
example, switches, relays, fuses, surge suppressors, plugs, sockets, lamp-holders, junction boxes)...:
8536.50 Other switches:
8536.50.80 Other...4.3 percent ad valorem
* * * *
8537 ...[o]ther bases, equipped with two or more apparatus of heading 8535 or 8536, for electric control or the distribution of electricity:
8537.10 For a voltage not exceeding 1,000 V:
8537.10.90 Other...4.3 percent ad valorem
- 3 -
* * * *
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 AMCs are goods of headings 8536 or 8537.
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.
Articles of Section XVII are excluded from Section XVI,
which includes headings 8536 and 8537. 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 AMCs, or any of them, are goods of headings
8536 or 8537, or any other heading of chapter 85, they cannot be
classified in heading 8708.
Heading 8536 provides in part for electrical switching
apparatus for making or breaking one or more circuits in which
they are connected, or for switching from one circuit to another,
as well as apparatus used to connect together the various parts
of an electrical circuit. The technical literature contains
numerous references to switches, contacts and circuits, all of
which appear in some way to facilitate the sending of electrical
signals, either directly to a particular subsystem, or indirectly
to control devices that regulate the subsystem. While the AMCs
under consideration undoubtedly incorporate some kind of
switching apparatus, the available information does not permit us
to confirm this or to determine if the assemblies contain other
electrical components that perform functions appropriate to goods
of another heading. - 4 -
Goods of heading 8537 are for electric control or the
distribution of electricity. Once again, we are unable to
confirm whether the subject AMCs are equipped with two or more of
the apparatus of headings 8535 or 8536, mounted on a board,
panel, console, etc.
This office does not disagree that the ultimate function of
these assemblies is to control the flow of electricity. However,
the configuration of any particular AMC, and the manner of
operation, is critical in determining its classification. HQ
088477, dated May 9, 1991, recognized that not all wiring harness
assemblies are classified alike. This ruling addressed similar
merchandise provided for in HTS heading 8544, insulated electric
conductors, whether or not fitted with connectors, a provision
you have not discussed. HQ 958653, dated April 15, 1996, held
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. For the reasons
stated above, we are unable to fully assess the applicability of
heading 8544.
The available information does not permit us to determine
whether or if the AMCs are provided for in any heading of Chapter
85. Because these assemblies appear to be identifiable as
suitable for use solely or principally with automobiles of
heading 8703, and are not otherwise excluded from Section XVII,
they are provided for in heading 8708, which is the only heading
that describes these assemblies in their condition as imported.
HOLDING:
Under the authority of GRI 1, the automotive multifunction
controls (AMCs) designated parts 26054725, 26047287, 26030601,
26030593, 26030600 and 22648265 are provided for in heading 8708.
They are classifiable in subheading 8708.99.80, HTSUS.
This ruling is based on the information available to us at
this time. As additional information on these assemblies comes
to our attention, we may have reason to reconsider our position.
Sincerely,
John Durant, Director
Tariff Classification
Appeals Division