United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1992 HQ Rulings > HQ 0950132 - HQ 0950246 > HQ 0950239

Previous Ruling Next Ruling



HQ 950239


September 16, 1991

CLA-2 CO:R:C:M 950239 LTO

CATEGORY: CLASSIFICATION

TARIFF NO.: 8544.11.00

Mr. John Carella
A.N. Deringer, Inc.
727 Honeyspot Road
Stratford, Connecticut 06497

RE: Winding wire; EN 85.44

Dear Mr. Carella:

This ruling is in response to your request for the classification of a winding wire under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA).

FACTS:

The sample, a solid core 35 gauge, high current, low temperature wire, is comprised of copper with a core of niobium/ titanium, insulated with Formavar. The wire will be used in windings for electromagnets that will be installed in Magnetic Resonance Imaging machines (MRI) for medical use.

ISSUE:

Whether the winding wire is properly classifiable under subheading 8544.11.00 of the Harmonized Tariff Schedule of the United States Annotated (HTSUSA).

LAW AND ANALYSIS:

The General Rules of Interpretation (GRI's) to the HTSUSA govern the classification of goods in the tariff schedule. GRI 1 states, in pertinent part:

...classification shall be determined according to the terms of the headings and any relative section or chapter notes...

Heading 8544, HTSUSA, provides for "[i]nsulated (including enameled or anodized) wire, cable (including coaxial cable) and other insulated electric conductors, whether or not fitted with connectors . . . ." Subheading 8544.11.00, HTSUSA, provides for "[w]inding wire . . . [o]f copper . . . ."

Harmonized Commodity Description and Coding System Explanatory Note (EN) 85.44, HTSUSA, states that, "[p]rovided they are insulated, this heading covers electric wire, cable and other conductors . . . used as conductors in electrical machinery, apparatus or installations." The insulated winding wire in question is essentially a copper conductor using the alloyed niobium/titanium core to prevent the corrosion of the copper when subject to the electrical energy it will be conducting. Thus, the item is properly classifiable under subheading 8544.11.00, HTSUSA.

HOLDING:

The winding wire is classifiable under subheading 8544.11.00, HTSUSA, which provides for "[i]nsulated (including enameled or anodized) wire, cable (including coaxial cable) and other insulated conductors, whether or not fitted with connectors . . . [w]inding wire . . . [o]f copper." The corresponding rate of duty is 5.3% ad valorem.

Sincerely,

John Durant, Director

Previous Ruling Next Ruling

See also: