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HQ 951223


July 17, 1992

CLA-2 CO:R:C:M 951223 AJS

CATEGORY: CLASSIFICATION

TARIFF NO.: 8544.30.00

District Director
U.S. Customs Service
P.O. Box 9516
El Paso, TX 79985

RE: Internal Advice 9/92; Wiring harness assemblies; EN 85.44; H. Conf. Rep. No. 576; HQ 088477; Section XVII 2(f); 19 CFR 177.11(5).

Dear District Director:

This is in reply to Internal Advice (IA) request number 9/92, dated December 31, 1991, submitted by Rudolph Miles & Sons on behalf of Sumitomo Electric Wiring Systems.

FACTS:

The merchandise at issue are wiring harness assemblies (WHAs) dedicated for use with motorcycles. The model 32100-MY4- 00 consists of 8 relays, 1 fuse box, 14 fuses, conductors and connectors. The model 32102-MT8-71 consists of conductors, connectors, and a diode which acts to limit current flow in one direction. The models 32100-HF1-77 and 32100-HF1-79 consist of conductors, connectors, two fuses and a resistor which serves as a current limiter.

ISSUE:

Whether the various WHAs are properly classifiable within heading 8544, Harmonized Tariff Schedule of the United States (HTSUS), which provides for insulated wire cable and other insulated conductors, whether or not fitted with connectors; or classifiable within heading 8714, HTSUS, which provides for parts and accessories of the vehicles of headings 8711 to 8713 (e.g., motorcycles).

LAW AND ANALYSIS:

Heading 8544, HTSUS, provides for insulated wire cable and other insulated conductors, whether or not fitted with connectors. The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) state that this heading covers insulated electric wire, cable and other conductors used as conductors in electrical machinery, apparatus or instal- lations. EN 85.44, p. 1403 (1992). 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. EN 85.44. The subject WHAs satisfy the above descriptions. They are essentially insulated conductors with connectors. Although the WHAs possess other electronic components, these components merely facilitate the conduction of electricity. 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 find the above ENs instructive for determining that the subject assemblies satisfy the terms of heading 8544, HTSUS. More specifically, they are described within subheading 8544.30.00, HTSUS, which provides for wiring sets of a kind used in vehicles.

Heading 8714, HTSUS, provides for parts and accessories of the vehicles of headings 8711 (motorcycles) to 8713. The IA applicant claims that the subject WHAs are classifiable within this heading based on the fact that they are dedicated for use with motorcycles. However, Legal Note 2(f) to Section XVII provides that the expression "parts and accessories" does not apply to electrical machinery or equipment (chapter 85). As stated previously, the subject WHAs are classifiable as electric conductors. Therefore, they are a type of electrical equipment which is excluded from heading 8714, HTSUS, by the application of the above legal note.

In HQ 088477 (5/9/91), Customs addressed the classifi- cation of WHAs with various electrical devices (e.g., lamp socket with lamp, lamp monitor module with microprocessor, glove box switch with lamp and socket etc.,) for installation into a motor vehicle. We stated that this type of device did not satisfy the terms of heading 8544, HTSUS, based on the fact that it incorporated a substantial number of devices in addition to connectors. The IA applicant argues that the subject WHAs also possess devices other than connectors, and thus do not satisfy the terms of heading 8544, HTSUS. However, the devices in HQ 088477 did not facilitate the conduction of electricity, but performed other functions (e.g., lighting). Consequently, we do not find the result in HQ 088477 instructive for the resolution of this matter.

Additionally we are asked to review HQ 088477 in this IA request. If there is a problem with a ruling, a formal request for reconsideration should be submitted. An informal request for reconsideration of a ruling, through the vehicle of another request, is not consistent with the sound administration of the Customs and related laws. This type of IA request will normally be refused pursuant to 19 CFR 177.11(5).

HOLDING:

The wiring harness assemblies are properly classifiable within subheading 8544.30.00, HTSUS, which provides for wiring sets of a kind used in vehicles. You should advise the internal advice applicant of this decision and forward them a copy.

Sincerely,

John Durant, Director
Commercial Rulings Division

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