HQ 953745
APRIL 7 1993
CLA-2:CO:R:C:M 953745 JAS
Mr. Dennis Heck
Castelazo & Associates
5420 West 104th. Street
Los Angeles, California 90045-6069
RE: Control Cables for Non-Electric All Terrain Vehicles;
Starter Motor Cable, Speedometer Cable; Stranded Wire,
Ropes and Cable, Heading 7312
Dear Mr. Heck:
In your letter of March 29, 1993, on behalf of Kawasaki
Motor Corp., you inquire as to the tariff status of certain
cables used on their all terrain vehicles.
FACTS:
Your inquiry concerns connector cables from Japan used in
different applications on a 4-wheel all terrain vehicle (ATV).
Two sample cables were submitted, a starter cable, and a
speedometer cable.
The part designated 54017-1086 is a cable for a starter
motor. It is approximately 36 inches long and consists of a
stranded steel wire inside a metal sleeve. This sleeve is
encased in rigid rubber which in turn is inside a flexible rubber
sleeve. The wire is slightly enlarged at both ends to keep it
inside the metal sleeve. There is a metal ferrule on one end and
an L-shaped attachment on the other end that bends the wire at a
right angle. The part designated 54001-1151 is a speedometer
cable. It measures 54 inches long and consists of a tightly
coiled steel wire inside a metal sleeve. The metal sleeve in
turn is encased in rigid rubber and moves freely inside a
flexible rubber sleeve. On one end, the wire is recessed inside
a 1-inch long metal ferrule. On the other end, a slightly larger
diameter notched metal piece fits over the wire. There is a
threaded cap on each end designed to secure that end of the cable
to another part. - 2 -
You indicate that these cables are principally used with
vehicles of heading 8703 and are therefore provided for in
subheading 8708.99.50, Harmonized Tariff Schedule of the United
States (HTSUS), as parts and accessories of the motor vehicles of
headings 8701 to 8705.
ISSUE:
Whether the sample control cables are stranded wire, ropes
and cable of heading 7312 or parts and accessories of heading
8708.
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.
Relevant Harmonized Commodity Description And Coding System
Explanatory Notes (ENs) at p. 1023 state, among other things,
that goods remain in heading 7312 even if cut to length and
fitted with hooks, spring hooks, swivels, rings, thimbles, clips,
sockets, etc. (provided they do not thereby assume the character
of articles of other headings).
As a preliminary issue, the ATVs have 4 wheels, an internal
combustion engine, and a luggage rack on the rear. This vehicle
is designed to carry only the driver. The ATVs are motor
vehicles principally designed to carry persons.
We have held that control cables similar to the ones here,
by virtue of their specific length and thickness and their
special end terminations which dedicate them for use in vehicles
of headings 8701 through 8705, had assumed the character of
articles of heading 8708 and, therefore, were not provided for in
heading 7312. See HQ 953111, dated January 4, 1993. - 3 -
HOLDING:
Under the authority of GRI 1, the cables designated # 54017-
1086 and # 54001-1151 are provided for in heading 8708. Actual
classification is in subheading 8708.99.50, HTSUS, as other parts
and accessories of motor vehicles of headings 8701 to 8705. The
rate of duty under this provision for products of Japan is 3.1
percent ad valorem.
This ruling is predicated on the assumption that
documentation accompanying each entry of these cables will be
sufficient to permit the concerned Customs officer to determine
their principal use. This ruling will also apply to other
Kawasaki cables for motor vehicles of headings 8701 to 8705 for
which the principal use requirement is satisfied.
Sincerely,
John Durant, Director
Commercial Rulings Division