CLA-2:CO:R:C:M 954150 JAS
8544.41.00
Mr. Dennis Heck
Tower Group International, Inc.
5420 West 104th. St.
Los Angeles, CA 90045-6069
RE: Control Cables for Jet Ski Watercraft; Choke Cable, Throttle
Cable, Fuel On/Off Cable, Starting Cable, Valve Cables;
Steering Cable, Trim Control Cable, Speedometer Cable,
Tachometer Cable; Parts of Engines, Parts of Valves,
Flexible Drive Shafts, Insulated Electric Connectors;
Stranded Wires and Cables, Heading 7312; HQ 953111;
HQ 953799 Distinguished
Dear Mr. Heck:
In your letter of March 25, 1993, on behalf of Kawasaki
Motors Corp. USA., you inquire as to the tariff classification of
certain control cables from Japan for use on a jet ski
watercraft. Drawings and additional facsimile transmittals were
submitted in response to requests for additional information.
FACTS:
There are nine (9) cables in issue here: the choke cable,
fuel on/off cable, reverse cable, starting cable, steering cable,
trim cable, throttle cable, and speedometer and tachometer
cables. All are used in some manner with various models of the
Kawasaki jet ski, which you state is powered by a spark-ignition
internal combustion engine. Other than the last two, these are
flexible cables of stranded wires encased in hard rubber, with
metal and/or rubber fittings at one or both ends.
The choke cable is attached to and opens the butterfly choke
valve on the carburetor of the jet ski engine. The fuel on/off
valve operates an aluminum fuel valve between the carburetor and
fuel tank. The reverse cable operates what you refer to as the
reverse bucket or thrust reverser, which reverses the direction
of thrust from the steering nozzle. It is attached to one end of
the engine. The starting cable attaches to and closes the - 2 -
butterfly valve on the carburetor. By turning the handlebars the
steering cable operates the left/right movement of the steering
nozzle attached to one end of the engine. The trim control cable
attaches to the steering nozzle and regulates the up/down
movement of the steering nozzle to "trim" the jet ski. The
speedometer cable in issue here is similar to the one discussed
in HQ 953799, dated May 5, 1994, in that it consists of flexible
rotating wires in a protective metal casing and is designed to
transmit mechanical motion. However, you describe the jet ski
tachometer cable as an electrically insulated cable used to
transmit electrical pulses from a sensor on the engine to the
tachometer.
The provisions under consideration are as follows:
7312 Stranded wire, ropes, cables, plaited bands,
slings and the like, of iron or steel, not
electrically insulated:
Ropes, cables and cordage other than stranded
wire:
7312.10.50 Of stainless steel fitted with fittings or
made up into articles...5.7 percent
7312.10.70 Other, fitted with fittings or made up into
articles...5.7 percent
* * * *
8409 Parts suitable for use solely or principally
with the engines of heading 8407 or 8408:
Other:
8409.91.99 Other...3.1 percent
* * * *
8412 Other engines and motors, and parts thereof:
Parts:
8412.90.10 Of hydrojet engines for marine propulsion
...2.4 percent
* * * *
8481 Taps, cocks, valves and similar appliances;
parts thereof: - 3 -
8481.90 Parts:
8481.90.50 Of other materials...4.4 percent
* * * *
8483 Transmission shafts and cranks (including
camshafts and crankshafts) and cranks:
8483.10 Transmission shafts (including camshafts and
crankshafts) and cranks:
8483.10.50 Other transmission shafts and cranks
...4 percent
* * * *
8544 Insulated wire, cable and other insulated
electric conductors, whether or not fitted
with connectors:
Other electric conductors, for a voltage not
exceeding 80 V:
8544.41.00 Fitted with connectors...5.3 percent
ISSUE:
Whether these cables, or any of them, are articles of
heading 7312; whether they have assumed the character of articles
of other headings.
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 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 - 4 -
the System. Customs believes the notes should always be
consulted. See T.D. 89-80. 54 Fed. Reg. 35127, 35128 (Aug. 23,
1989).
Relevant ENs, at p. 1023, state that heading 73.12 includes
the named articles, whether or not covered with textiles,
plastics, etc., and whether or not they are cut to length, or
fitted with hooks, spring hooks, swivels, rings, thimbles, clips,
sprockets, etc., provided they do not thereby assume the
character of articles of other headings. HQ 953111, dated
January 4, 1993, referenced and is in harmony with a
classification opinion rendered by the Harmonized System
Committee (HSC), which holds, in part, that automotive hand-
brake cables similar in configuration to the ones in issue here,
are to be classified in subheading 8708.39, HTSUS, because they
had assumed the character of goods of that heading.
Noting the principles of HQ 953111, these cables in the main
are classified with the article they activate and with which they
presumably are principally used. Accordingly, the choke cable,
starting cable and throttle cable, which are principally used
with spark-ignition engines of heading 8407, are provided for in
heading 8409, as parts suitable for use solely or principally
with the engines of heading 8407. The fuel on/off cable is
actually part of an independent valve and is necessary to its
proper function. As such, it is classifiable in heading 8481, a
provision for valves and parts of valves. The reverse cable,
steering cable and trim cable, being parts of hydrojet engines
for marine propulsion, are provided for in heading 8412, a
provision for other engines and motors, and parts thereof.
Attached to a gear mounted on the drive shaft, the
speedometer cable transmits the rotary motion of the engine's
drive shaft to the speedometer head where it appears on an analog
readout or is reflected on a dial to indicate speed. Noting HQ
953799, a cable that transmits rotary motion in this way is
considered a good of heading 8483. The instant cable is
classified in heading 8483 because it is not subject to the same
exclusionary language as was the speedometer cable in HQ 953799.
The jet ski tachometer cable, on the other hand, is different
than the one considered in HQ 953799. In your submissions you
describe the instant cable as an electrically insulated cable
that is used to transmit electrical pulses. In fact, such cables
pick up pulses from the ignition coil that represent engine
revolutions which the tachometer translates into an analog
readout showing rpm's. Cables that involve electrical transfer
are provided for in heading 8544, as insulated wire, cable, and
other insulated electric conductors, whether or not fitted with
connectors. - 5 -
HOLDING:
Under the authority of GRI 1, the choke cable, starting
cable and throttle cable are provided for in heading 8409. They
are classifiable in subheading 8409.91.99, HTSUS. The fuel
on/off cable is provided for in heading 8481. It is classifiable
in subheading 8481.90.50, HTSUS. The reverse cable, steering
cable and trim cable are provided for in heading 8412 as parts of
engines and motors. They are classifiable in subheading
8412.90.10, HTSUS. The speedometer cable is a transmission shaft
of heading 8483. It is classifiable in subheading 8483.10.50,
HTSUS. The tachometer cable is provided for in heading 8544. It
is classifiable in subheading 8544.41.00, HTSUS.
Sincerely,
John Durant, Director
Commercial Rulings Division