HQ 950599
FEBRUARY 7 1992
CLA-2:CO:R:C:M 950599 JAS
Mr. Bill Hammons, Jr.
Cortez Customhouse Brokerage Company
4950 West Dickman Road
Battle Creek, Michigan 49015
RE: Automotive Cables; Clutch Cable, Window Control Cable;
Gas Tank Opener Cable; Door Control Cable; Stranded
Cable Fitted With Fittings; Parts and Accessories for
Motor Vehicles; 8708.99.50, HTSUS
Dear Mr. Hammons:
In a letter dated October 11, 1991, on behalf of Hi-Lex
Corporation, Battle Creek, you inquire as to the tariff
classification of certain automotive control cables from Japan
and Korea. Samples were submitted.
FACTS:
Four (4) sample control cables were submitted, designated by
the numbers 4CW942300, 4VF0777, 4NK0366, and 5HZ5919. The first
three consist of hard drawn zinc plated stranded steel wires and
in the fourth the wires are stainless. Each cable is cut to a
different length and has a different configuration. Three of the
four cables are sheathed in a flexible tube. All have special
fittings on both ends which dedicate them to a specific
automotive application.
Customs officers in Detroit have informally advised the
client that the cables will be classifiable in HTS heading 7312
as stranded wire, ropes and cables of iron or steel. Because
each cable has a specific automotive application for which there
is no substitution, the client believes that heading 8708, other
parts and accessories for the motor vehicles of headings 8701 to
8705, represents the proper classification.
ISSUE:
Whether the samples are cables for tariff purposes; if so,
whether they are also parts and accessories of motor vehicles.
- 2 -
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 expression "parts and accessories" does not apply to
parts of general use, as defined in note 2 to section XV.
Section XVII, Note 2(b), HTSUS. Throughout the tariff schedule,
the expression "parts of general use" means articles of heading
7312, among others. Section XV, Note 2(a), HTSUS. Therefore, if
the cables in issue are articles of heading 7312, they cannot be
classifiable in heading 8708.
The Harmonized Commodity Description And Coding System
Explanatory Notes (ENs) constitute the Customs Cooperation
Council's 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 notes should always be
consulted. See T.D. 89-80.
Relevant ENs at p. 1023 state that the cables of heading
7312 are formed by twisting together stranded wire which itself
is obtained by closely twisting together two or more single
wires. Cables may be covered with textiles, plastics, etc.,
provided they remain essentially articles of iron or steel wire.
Such cables are generally round in cross section, may be cut to
length, and may be fitted with hooks, spring hooks, swivels,
rings, thimbles, clips, sockets, etc. (provided that they do not
thereby assume the character of articles of other headings). The
notes indicate that the goods of heading 7312 are used for
hoisting, in mining, quarrying and shipping, for hauling or
towing, as transmission belting, as rigging or guying, etc.
Three of the cables in issue are similar to transmission
belting in that they transmit power. The fourth one is a cargo
door restraining cable similar in function to a ship's rigging.
Each cable has end terminations that facilitate the use of the
cable and dedicate it to the particular function it was designed
to perform.
- 3 -
The four cables in issue conform in all respects to the
cite ENs and are therefore cables of heading 7312. This
precludes heading 8708 from consideration.
HOLDING:
Under the authority of GRI 1, the four automotive cables in
issue are provided for in heading 7312. Model 5HZ5919 is
classifiable in subheading 7312.10.50, HTSUS, ropes, cables and
cordage other than stranded wire, of stainless steel, fitted with
fittings or made up into articles. Models 4CW942300, 4VF0777 and
4NK0366 are classifiable in subheading 7312.10.70, HTSUS, ropes,
cables and cordage other than stranded wire, other, fitted with
fittings or made up into articles. The rate of duty under both
provisions is 5.7 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division