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HQ 951511


June 1, 1992

CLA-2 CO:R:C:M 951511 LTO

CATEGORY: CLASSIFICATION

TARIFF NO.: 8512.20.20; 8512.20.40

Mr. Frank A. Vida
Brenco Inc.
P.O. Box 246
Laredo, Texas 78042-0246

RE: Motor Vehicle Wiring Harnesses; Lamps; 8544; HQ 081999; HQ 086940; GRI 2(a); EN to GRI 2(a)

Dear Mr. Vida:

This is in response to your letter of March 16, 1992, requesting the tariff classification of motor vehicle wiring harnesses under the Harmonized Tariff Schedule of the United States (HTSUS). Your letter was referred to this office for a response.

FACTS:

The articles in question are five types of motor vehicle wiring harnesses. They are listed as follows: (1) socket-wiring assembly, rear lamp--RH; (2) wiring assembly, rear high mount lamp; (3) wiring assembly, rear lamp connector; (4) socket and wiring assembly, turn lamp--LH; and (5) wiring and socket assembly, rear license lamp. You state that these articles will be used with lamps for various types of lighting and signaling functions in motor vehicles. When imported, the lamps will not be installed in the sockets of the wiring harnesses, due to the fragile nature of the lamps and possible breakage in transit. You suggest that the lamps will be packed separately from the wiring harnesses, but will arrive in the same shipment.

ISSUE:

Whether the wiring harnesses are classifiable, according to GRI 2(a), under Heading 8512, HTSUS, which describes electrical
lighting or signaling equipment used for motor vehicles, when the lamps, which will be connected to harnesses after importation, arrive in the same shipment.

LAW AND ANALYSIS:

The General Rules of Interpretation (GRI's) to the HTSUS govern the classification of goods in the tariff schedule. GRI 1 states in pertinent part that "for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes . . . ."

The headings at issue are as follows:

8512 Electrical lighting or signaling equipment . . . of a kind used for cycles or motor vehicles; parts thereof

8544 Insulated . . . wire, cable . . . and other electric conductors, whether or not fitted with connectors . . .

In HQ 086940, dated August 6, 1990, this office considered the classification of motor vehicle wiring harnesses consisting of insulated wires and lamp sockets that were imported with and without lamps. We determined that those imported without lamps were classifiable under Heading 8544, HTSUS, as insulated wire with connectors, and those imported with lamps (installed) were classifiable under Heading 8512, HTSUS, as parts of electrical lighting equipment of a kind used for motor vehicles.

In the instant case, the harnesses are entered with lamps, although those lamps are not installed. The harnesses and lamps will be packaged separately to prevent breakage during shipping. GRI 2(a) states that any reference in a heading to an article shall be taken to "include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), entered unassembled or disassembled."

In HQ 081999, dated December 10, 1990, this office determined that certain golf cart components that were imported in bulk were not "unassembled" within the meaning of GRI 2(a). It has been inferred from this ruling that to be "unassembled" for tariff purposes, an importation must be in "kit" form. This is not the case.

The Harmonized Commodity Description and Coding System Explanatory Notes constitute the Customs Co-operation Council's official interpretation of the Harmonized System. While not legally binding, they provide a commentary on the scope of the Harmonized System, including the General Rules of Interpretation, and are thus useful in ascertaining classification under the System. The Explanatory Note (EN) to GRI 2(a), pg. 2, states that "'articles presented unassembled or disassembled' means articles the components of which are to be assembled either by means of simple fixing devices (screws, nuts, bolts, etc.) or by riveting or welding, for example, provided only simple assembly operations are involved [emphasis in original]." The goods do not need to be in "kit" form, nor do they have to be shipped in the same packing container, to be "unassembled" for tariff purposes. Moreover, the components need not be imported in like number. The EN to GRI 2(a), pg. 2, provides that "[u]nassembled components of an article which are in excess of the number required for that article when complete are to be classified separately."

Therefore, according to GRI 2(a), the wiring harnesses and the lamps, which will arrive in separate containers and will be assembled after importation, are covered by Heading 8512, HTSUS, which describes electrical lighting or signaling equipment used for motor vehicles. The harnesses used for signaling are classifiable under subheading 8512.20.40, HTSUS, which describes motor vehicle signaling equipment, and the harnesses used for lighting are classifiable under subheading 8512.20.20, HTSUS, which describes motor vehicle lighting equipment.

HOLDING:

The motor vehicle wiring harnesses used for lighting (wiring socket assembly, rear license lamp) are classifiable under subheading 8512.20.20, HTSUS, which provides for "[e]lectrical lighting or signaling equipment . . . of a kind used for . . . motor vehicles . . . [o]ther lighting or visual signaling equipment . . . [l]ighting equipment." The corresponding rate of duty for articles of this subheading is free.

The motor vehicle wiring harnesses used for signaling (socket-wiring assembly, rear lamp--RH; wiring assembly, rear high mount lamp; wiring assembly, rear lamp connector; socket and wiring assembly, turn lamp--LH) are classifiable under subheading 8512.20.40, HTSUS, which provides for "[e]lectrical lighting or signaling equipment . . . of a kind used for . . . motor vehicles . . . [o]ther lighting or visual signaling equipment . . . [v]isual signaling equipment." The corresponding rate of duty
for articles of this subheading is 2.7 % ad valorem. However, because Mexico is a designated beneficiary developing country, the rate of duty is free if the regulations for the Generalized System of Preferences are met.

Sincerely,

John Durant, Director

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