CLA-2 CO:R:C:M 950239 LTO
Mr. John Carella
A.N. Deringer, Inc.
727 Honeyspot Road
Stratford, Connecticut 06497
RE: Winding wire; EN 85.44
Dear Mr. Carella:
This ruling is in response to your request for the
classification of a winding wire under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA).
FACTS:
The sample, a solid core 35 gauge, high current, low
temperature wire, is comprised of copper with a core of niobium/
titanium, insulated with Formavar. The wire will be used in
windings for electromagnets that will be installed in Magnetic
Resonance Imaging machines (MRI) for medical use.
ISSUE:
Whether the winding wire is properly classifiable under
subheading 8544.11.00 of the Harmonized Tariff Schedule of the
United States Annotated (HTSUSA).
LAW AND ANALYSIS:
The General Rules of Interpretation (GRI's) to the HTSUSA
govern the classification of goods in the tariff schedule. GRI 1
states, in pertinent part:
...classification shall be determined according to the terms
of the headings and any relative section or chapter notes...
Heading 8544, HTSUSA, provides for "[i]nsulated (including
enameled or anodized) wire, cable (including coaxial cable) and
other insulated electric conductors, whether or not fitted with
connectors . . . ." Subheading 8544.11.00, HTSUSA, provides for
"[w]inding wire . . . [o]f copper . . . ."
Harmonized Commodity Description and Coding System
Explanatory Note (EN) 85.44, HTSUSA, states that, "[p]rovided
they are insulated, this heading covers electric wire, cable and
other conductors . . . used as conductors in electrical
machinery, apparatus or installations." The insulated winding
wire in question is essentially a copper conductor using the
alloyed niobium/titanium core to prevent the corrosion of the
copper when subject to the electrical energy it will be
conducting. Thus, the item is properly classifiable under
subheading 8544.11.00, HTSUSA.
HOLDING:
The winding wire is classifiable under subheading
8544.11.00, HTSUSA, which provides for "[i]nsulated (including
enameled or anodized) wire, cable (including coaxial cable) and
other insulated conductors, whether or not fitted with
connectors . . . [w]inding wire . . . [o]f copper." The
corresponding rate of duty is 5.3% ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division