CLA-2 RR:CR:GC 967060 DSS
Mr. Taylor Pillsbury
Meeks, Sheppard & Pillsbury, LLP
100 Newport Center Drive
Newport Beach, CA 92660
RE: Wiring Harnesses; NY J89843 Affirmed
Dear Mr. Pillsbury:
In a letter dated February 18, 2004, on behalf of International Products Unlimited (importer), you request reconsideration of New York Ruling Letter (NY) J89843, dated November 20, 2003. The issue is the classification of two electrical wiring harnesses under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). We have reviewed NY J89843 and determined that the classification is correct for the reasons set forth below.
FACTS:
In NY J89843, the Bureau of Customs and Border Protection (CBP) classified six wiring harnesses under subheading 8544.51.9000, HTSUS, which essentially provides for other electrical conductors, fitted with connectors. You contend that two of the wiring harnesses, identified as part numbers 2405169F and 2405170F, are more properly classified under subheading 8418.99.80, HTSUS, as parts for refrigerators and freezers. In NY J89843, CBP described the wiring harnesses as consisting of various lengths of insulated electric conductors fitted with blade or pin connectors.
In your letter, you indicate that in their condition as imported, the wiring harnesses contain wiring, terminals, and blocks common to the other wiring harnesses classified in NY J89843. Additionally, you state parts 2405165F and 2405170F incorporate a defrost sensor and plastic seals, which you claim are unique components to the refrigerators in which they are used. You request that we modify NY J89843, insofar as it relates to the two parts described above. You also argue that these two harnesses are similar to the harnesses in Headquarters Ruling Letter (HQ) 089185, dated May 20, 1991, where CBP classified certain wire harnesses under subheading 8516.90, as parts of mircrowave ovens.
ISSUE:
Whether the instant wiring harnesses are classified under heading 8544, as electric conductors fitted with connectors, or under heading 8418, as parts of an electric refrigerator.
LAW AND ANALYSIS:
Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may then be applied.
The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System at the international level. While not legally binding, the ENs provide a commentary on the scope of each heading of the HTSUS and are thus useful in ascertaining the classification of merchandise under the System. CBP believes the ENs should always be consulted. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).
The HTSUSA provisions under consideration are as follows:
Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps, other than the air conditioning machines of heading 8415; parts thereof:
Parts:
Other:
Other
Other:
8418.99.8060 Other
* * * *
8544 Insulated (including enameled 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:
Other electric conductors, for a voltage exceeding 80 V but not exceeding 1,000 V:
Fitted with connectors:
Other:
8544.51.9000 Other
You contend that these articles are classified under subheading 8418.99.8000, HTSUSA, as parts of refrigerators or freezers. You claim that the wiring harnesses are classified as parts of refrigerators because, in their condition as imported, the wiring harnesses contain a sensor and seals, in addition to electrical connectors. You also claim that the wiring harnesses are specifically designed and/or configured for certain types of refrigerators, in which they will be installed after importation.
Based on the information contained in the file, the wiring harnesses are specifically designed for use in certain refrigerators or freezers and, as such, are suitable for use solely with these appliances for heading 8418, HTSUSA. These are parts of appliances. Legal Note 2, Section XVI, directs classification of parts as follows:
Subject to note 1 to this section, note 1 to chapter 84 and note 1 to chapter 85, parts of machines . . . are to be classified according to the following rules:
Parts which are goods included in any of the headings of Chapters 84 and 85 . . . are in all cases to be classified in their respective headings;
Other parts, if suitable for use solely or principally with a particular kind of machine . . . are to be classified with the machines of that kind. . . .
The instant wiring harnesses do fall within one of the specific headings of Chapter 85, namely heading 8544. Indeed, a series of rulings state that wiring harnesses which are essentially insulated conductors with connectors remain in heading 8544 even if they possess other electric components, provided the entire assembly facilitates the conduction of electricity. The instant wiring harnesses are similar harnesses. See, e.g., HQ 955026, dated September 27, 1993; HQ 958653, dated April 15, 1996; HQ 952493, dated September 15, 1992, and related cases.
An article is to be classified according to its condition as imported. See XTC Products, Inc. v. United States, 771 F. Supp. 401, 405 (1991). See also United States v. Citroen, 223 U.S. 407 (1911). In their condition as imported the two harnesses consist mainly of wiring and connectors designed to conduct electricity. In part, EN 85.44 states:
[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. . . .
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. . . .
The subject harnesses satisfy the terms of heading 8544 as well as the above descriptions. They are essentially insulated conductors with connectors. Although the harnesses possess a few other electric components, these components mainly facilitate the conduction of electricity. Therefore, we find that the subject merchandise is classified under subheading 8544.51.9000, HTSUSA.
You also cite HQ 089185, (which modified HQ 085698, dated October 15, 1990), and which classified certain wire harnesses under heading 8516 as parts of microwave ovens. However, the wiring harnesses of HQ 089185 contained significantly more electrical components, such as indicator lamps, relays, thermostats, or accoustical dampeners. Those components contributed more to the overall functioning of the microwaves than conducting electricity. As such, CBP held that the addition of those components removed the wiring harnesses from classification under heading 8544. Unlike the wiring harness in HQ 089185, the instant wiring harnesses primarily function to conduct electricity.
HOLDING:
The instant merchandise is provided for in heading 8544, HTSUSA. It is classified under subheading 8544.51.9000, HTSUSA, as “Insulated (including enameled 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: Other electric conductors, for a voltage exceeding 80 V but not exceeding 1,000 V: Fitted with connectors: Other: Other.” The 2004 column one, general rate of duty is 2.6 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at www.usitc.gov.
EFFECT ON OTHER HOLDINGS:
NY J89843 is AFFIRMED.
Sincerely,
Myles B. Harmon, Director
Commercial Rulings Division