CLA-2 CO:R:C:M 951223 AJS
District Director
U.S. Customs Service
P.O. Box 9516
El Paso, TX 79985
RE: Internal Advice 9/92; Wiring harness assemblies; EN 85.44; H.
Conf. Rep. No. 576; HQ 088477; Section XVII 2(f); 19 CFR
177.11(5).
Dear District Director:
This is in reply to Internal Advice (IA) request number
9/92, dated December 31, 1991, submitted by Rudolph Miles & Sons
on behalf of Sumitomo Electric Wiring Systems.
FACTS:
The merchandise at issue are wiring harness assemblies
(WHAs) dedicated for use with motorcycles. The model 32100-MY4-
00 consists of 8 relays, 1 fuse box, 14 fuses, conductors and
connectors. The model 32102-MT8-71 consists of conductors,
connectors, and a diode which acts to limit current flow in one
direction. The models 32100-HF1-77 and 32100-HF1-79 consist of
conductors, connectors, two fuses and a resistor which serves as
a current limiter.
ISSUE:
Whether the various WHAs are properly classifiable within
heading 8544, Harmonized Tariff Schedule of the United States
(HTSUS), which provides for insulated wire cable and other
insulated conductors, whether or not fitted with connectors; or
classifiable within heading 8714, HTSUS, which provides for parts
and accessories of the vehicles of headings 8711 to 8713 (e.g.,
motorcycles).
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LAW AND ANALYSIS:
Heading 8544, HTSUS, provides for insulated wire cable and
other insulated conductors, whether or not fitted with
connectors. The Harmonized Commodity Description and Coding
System Explanatory Notes (ENs) state that this heading covers
insulated electric wire, cable and other conductors used as
conductors in electrical machinery, apparatus or instal- lations.
EN 85.44, p. 1403 (1992). Wire, cable, etc., remain classified
in this heading if cut to length or fitted with connectors (e.g.,
plugs, sockets, lugs, jacks, sleeves or terminals) at one or both
ends. EN 85.44. The subject WHAs satisfy the above
descriptions. They are essentially insulated conductors with
connectors. Although the WHAs possess other electronic
components, these components merely facilitate the conduction of
electricity. While the ENs are not dispositive, they provide a
commentary on the scope of each heading and offer guidance for
interpretation of the HTSUS. H. Conf. Rep. No. 576, 100th Cong.,
2d Sess, p. 549, reprinted in 1988 U.S. CODE CONG. & ADMIN. NEWS
p. 1582. Accordingly, we find the above ENs instructive for
determining that the subject assemblies satisfy the terms of
heading 8544, HTSUS. More specifically, they are described
within subheading 8544.30.00, HTSUS, which provides for wiring
sets of a kind used in vehicles.
Heading 8714, HTSUS, provides for parts and accessories of
the vehicles of headings 8711 (motorcycles) to 8713. The IA
applicant claims that the subject WHAs are classifiable within
this heading based on the fact that they are dedicated for use
with motorcycles. However, Legal Note 2(f) to Section XVII
provides that the expression "parts and accessories" does not
apply to electrical machinery or equipment (chapter 85). As
stated previously, the subject WHAs are classifiable as electric
conductors. Therefore, they are a type of electrical equipment
which is excluded from heading 8714, HTSUS, by the application of
the above legal note.
In HQ 088477 (5/9/91), Customs addressed the classifi-
cation of WHAs with various electrical devices (e.g., lamp socket
with lamp, lamp monitor module with microprocessor, glove box
switch with lamp and socket etc.,) for installation into a motor
vehicle. We stated that this type of device did not satisfy the
terms of heading 8544, HTSUS, based on the fact that it
incorporated a substantial number of devices in addition to
connectors. The IA applicant argues that the subject WHAs also
possess devices other than connectors, and thus do not satisfy
the terms of heading 8544, HTSUS. However, the devices in HQ
088477 did not facilitate the conduction of electricity, but
performed other functions (e.g., lighting). Consequently, we do
not find the result in HQ 088477 instructive for the resolution
of this matter.
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Additionally we are asked to review HQ 088477 in this IA
request. If there is a problem with a ruling, a formal request
for reconsideration should be submitted. An informal request for
reconsideration of a ruling, through the vehicle of another
request, is not consistent with the sound administration of the
Customs and related laws. This type of IA request will normally
be refused pursuant to 19 CFR 177.11(5).
HOLDING:
The wiring harness assemblies are properly classifiable
within subheading 8544.30.00, HTSUS, which provides for
wiring sets of a kind used in vehicles. You should advise the
internal advice applicant of this decision and forward them a
copy.
Sincerely,
John Durant, Director
Commercial Rulings Division
cc: Director,
Customs Information Exchange
Room 450
6 World Trade Center
New York, NY 10048