CLA-2 CO:R:C:M 952350 EJD
TARIFF NO: 8544.41.00
Ms. Linda Crockett
Import Manager
Porter International Incorporated
P.O. Box 81488
San Diego, California 92138
RE: Sensor Extension Cables; Subheading 9018.19.80; ENs to
Chapters 85, 90; ENs to Section XVI; Heading 8544; EN 85.44;
HQs 088124, 088997
Dear Ms. Crockett:
This is in response to your letter dated July 15, 1992, to
the Area Director of Customs in New York, on behalf of Nellcor
Incorporated, concerning the tariff classification of NELLCOR EC-
4, EC-8 and Siemens cables under the Harmonized Tariff Schedule
of the United States (HTSUS). Your letter together with the
samples were forwarded to this office for a response.
FACTS:
All the items are made in Hong Kong. The NELLCOR EC-4 cable
is 4 feet/1.2 m in length, the NELLCOR EC-8 cable is 8 feet/2.4 m
in length, and the NELLCOR Siemens cable is 110 inches/3.5 m in
length. They are insulated cables, not to exceed 5 volts. The
cables are sensor extension cables which are to be used only to
increase the cable length between a NELLCOR sensor and a NELLCOR
oximeter, oximeter module or patient module.
You believe that these cables should be classified under
subheading 9018.19.80, HTSUS, as parts and accessories of
electro-diagnostic apparatus.
ISSUE:
What is the tariff classification for the NELLCOR EC-4, EC-
8 and Siemens cables under the HTSUS?
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.
You maintain that NELLCOR EC-4, EC-8 and the Siemens cables
are parts or accessories designed for electro-diagnostic
apparatus and should be classified under subheading 9018.19.80,
HTSUS.
The Harmonized Commodity Description and Coding System
(HCDCS) 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.
The ENs to Chapter 90, HTSUS, state, in pertinent part, that
* * *
2. * * * [P]arts and accessories for machines, apparatus,
instruments or articles of this Chapter are to be
classified according to the following rules:
(a) Parts and accessories which are goods included in
any of the headings of this Chapter or of Chapter
84, 85 or 91 (other than heading No. 84.85, 85.48
or 90.33) are in all cases to be classified in
their respective headings;
* * *
(III) PARTS AND ACCESSORIES
* * * [P]arts or accessories identifiable as suitable for
use solely or principally with the machines, appliances,
instruments or apparatus of this Chapter are classified with
those machines, appliances, etc.
This general rule does not, however, apply to:
(1) Parts or accessories which in themselves constitute
articles falling in any particular heading of this
Chapter or of Chapter 84, 85 or 91 ... transformers,
electro-magnets, capacitors, resistors, relays, lamps
or valves, etc., remain classified in Chapter 85....
HCDCS, p. 1455 and 1457 (1992). Thus, if NELLCOR EC-4, EC-8 and
the Siemens cables are included in Chapter 85, they cannot be
classified under subheading 9018.19.80, HTSUS.
Chapter 85, HTSUS, covers electrical machinery and equipment
and parts thereof. General EN (A) to Chapter 85, SCOPE AND
STRUCTURE OF THE CHAPTER states, in pertinent part, that
This Chapter covers:
* * *
(7) Certain articles and materials which are used in
electrical apparatus and equipment because of their
conducting or insulating properties, such as insulated
electric wire and assemblies thereof (heading 85.44),
insulators (heading 85.46), insulating fittings and
metal conduit tubing with an interior insulating lining
(heading 85.47). (Emphasis Added.)
* * *
HCDCS, p. 1332 (1992).
Heading 8544, HTSUS, provides for insulated wire and cable
fitted with connectors. EN 85.44 of the HCDCS states that
"[p]rovided they are insulated, this heading covers electric
wire, cable and other conductors (e.g., braids, strip, bars) used
as conductors in electrical machinery, apparatus or
installations." HCDCS, p. 1403 (1992). Furthermore, cables
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. HCDCS, p. 1404 (1992).
The subject articles satisfy these descriptions. They are
insulated cable fitted with connectors which are used to increase
the cable length between a NELLCOR sensor and a NELLCOR oximeter,
oximeter module or patient module.
Accordingly, we consider the above ENs instructive for
determining that the subject articles satisfy the terms of
heading 8544, HTSUS. More specifically, they are described
within subheading 8544.41.00, HTSUS, which provides for
Insulated (including enamelled or anodized) wire, cable
(including coaxial cable) and other insulated electric
conductors, whether or not fitted with connectors; optical
fiber cables, made up of individually sheathed fibers,
whether or not assembled with electric conductors or fitted
with connectors...[o]ther electric conductors, for a voltage
not exceeding 80 V...[f]itted with connectors.
See Headquarters Ruling Letter (HQ) 088124, dated March 8, 1991,
and HQ 088997, dated July 10, 1991.
HOLDING:
The NELLCOR EC-4, EC-8 and Siemens cables are classifiable
under subheading 8544.41.00, HTSUS, as insulated cable for a
voltage not exceeding 80 V. The General Column 1 rate of duty is
5.3 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division