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HQ 951509


June 26, 1992

CLA-2 CO:R:C:M 951509 AJS

CATEGORY: CLASSIFICATION

TARIFF NO: 8544.41.00

Mr. Herbert J. Lynch
Sullivan & Lynch, P.C.
Attorneys and Counsellors at Law
156 State Street
Boston, MA 02109

RE: Harness assemblies; Heading 8518; ENs 85.44; H. Conf. Rep. No. 576; HQ 086940; Section XVI, note 2(a).

Dear Mr. Lynch:

Your letter of March 24, 1992, requesting the tariff classification of "harness assemblies" under the Harmonized Tariff Schedule of the United States (HTSUS) has been referred to this office for reply.

FACTS:

The subject articles are described as "harness assemblies" and identified as Part #137856 and Part #137858. These assemblies are composed of 6 insulated wires, a white connector, two connector pins and a black terminal. It is claimed that the subject assemblies are solely used in two types of motor vehicle stereo systems. They are assembled into an acoustic enclosure and connect the source to an amplifier/equalizer and then on to a transducer. The black terminal connects to the motor vehicle wire harness which supplies the audio signal from the receiver and the power supply from the 12V DC battery. The white connector couples with the audio amplifier/equalizer (inside the enclosure). The two metal connectors link with the transducer from the amplifier/equalizer (inside the enclosure).

ISSUE:

Whether the subject harness assemblies are properly classifiable within heading 8518, HTSUS, which provides for audio-frequency electric amplifiers and parts thereof; or
classifiable within heading 8544, HTSUS, which provides for insulated wire, cable and other insulated electric con- ductors, whether or not fitted with connectors.

LAW AND ANALYSIS:

Heading 8544, HTSUS, provides for insulated wire fitted with connectors. The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) state that this heading covers electric wire used as conductors in electrical machinery, apparatus or installations. ENs 85.44, p. 1403 (1992). In addition, this wire may be for interior or exterior work. ENs 85.44. Furthermore, it remains 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. ENs 85.44, p. 1404 (1992). The subject articles satisfy these descriptions. They are electric wires fitted with connectors which are used to conduct electricity in the interior of a motor vehicle stereo system. While the ENs are not dispositive, they provide a commentary on the scope of each heading and offer guidance for interpretation of the HTSUS. H. Conf. Rep. No. 576, 100th Cong., 2d Sess., p. 549, reprinted in 1988 U.S. CODE CONG. & ADMIN. NEWS p. 1582. Accordingly, we consider the above ENs instructive for determining that the subject harness assemblies satisfy the terms of heading 8544, HTSUS. More specifically, they are described within subheading 8544.41.00, HTSUS, which provides for "[o]ther electric conductors, for a voltage not exceeding 80 V: [f]itted with connectors."

In HQ 086940 (August 6, 1990), Customs addressed the classification of a similar motor vehicle wiring harness fitted with connectors. We also ruled that this type of device is classifiable within heading 8544, HTSUS. As discussed previously, the subject articles are harness assemblies fitted with connectors and solely used in stereo systems. Thus, we find this ruling instructive for determining that the subject merchandise satisfies the terms of heading 8544, HTSUS.

Heading 8518, HTSUS, provides for parts of audio- frequency electric amplifiers. 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. Section XVI, note 2(a). As discussed previously, the subject assemblies are provided for within heading 8544, HTSUS. Thus, even if the subject harness assemblies are described as a part within heading 8518, HTSUS, they are precluded from classification therein by the application of the above legal note.

HOLDING:

The subject harness assemblies, identified as Part #137856 and Part #137858 are classifiable within subheading 8544.41.00, HTSUS, which provides for "[o]ther electric conductors, for a voltage not exceeding 80 V: fitted with connectors."

Sincerely,

John Durant, Director
Commercial Rulings Division

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