CLA-2-85:RR:NC:N1:112 L85665
Paula S. Smith
Counsel for Alcoa Fujikura Ltd.
LeBoeuf, Lamb, Greene & MacRae, L.L.P.
1875 Connecticut Ave., N.W.
Suite 1200
Washington, D.C. 20009-5728
RE: The tariff classification of automotive wiring harness subassemblies from Honduras
Dear Ms. Smith:
In your letter dated June 2, 2005, you requested a tariff classification ruling on behalf of Alcoa Fujikura Ltd..
The items consist of cut-to-length insulated wires connected together by terminals on one or both ends and have at least one attached connector.
The purpose of the wires is to serve as subassemblies of automotive wiring harnesses.
You propose classification of these items in subheading 8544.41.8000 of the Harmonized Tariff Schedule of the United States (HTS). Classification of merchandise in the HTS is governed by the General Rules of Interpretation (GRIs):
GRI 1. states, “ ... classification shall be determined according to the terms of the headings ... “. HTS heading 8544 provides for “Insulated ... wire, whether or not fitted with connectors ... “.
General Note 3. (h) (vi) states, “ ... a reference to “headings” encompasses subheadings indented thereunder.”.
GRI 2. (a) states, “ Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as entered, the incomplete or unfinished article has the essential character of the complete or finished article.“. HTS subheading 8544.30.0000 provides for “ ... other wiring sets of a kind used in vehicles ... “. The Merriam-Webster Dictionary defines “set” as, “a number of things of the same kind that belong together or are so used “. Since the subassemblies in question physically have the essential character of wiring sets and are to be used in vehicles, this subheading is appropriate.
The applicable subheading for the Automotive Wiring Harness Subassemblies will be 8544.30.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Insulated ... wire ... , whether or not fitted with connectors ... : ... other wiring sets of a kind used in vehicles ... “. The rate of duty will be 5%.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Richard Laman at 646-733-3017.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division