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HQ 966464




November 6, 2003

CLA-2 RR:CR:GC 966464 RSD

CATEGORY: CLASSIFICATION

TARIFF NO. 8708.99.73

Ms. Christie Sicken
Alps Automotive, Inc.
1500 Atlantic Boulevard
Auburn Hills, Michigan 48326

RE: Clockspring case for an automotive steering system

Dear Ms. Sicken:

This is in response to your letter dated March 18, 2003, requesting reconsideration of NY J80466 concerning the classification under the Harmonized Tariff System of the United States (HTSUS) of a clockspring case for an automotive steering system. Your letter was forwarded to our office for a response. You have indicated that in NY J80466 Customs relied upon information regarding the clockspring case containing electrical wiring that was not accurate. In this ruling, we classify the clockspring case based on the new information.

FACTS:

The subject merchandise is known as a clockspring case. The clockspring case is a housing that is located within a steering column of an automobile. It is designed to allow the wheel to turn without twisting the electrical wiring to the point where the wiring would not properly conduct electrical signals. The clockspring case in question serves a dual function. It works within the steering column to allow steering mobility and with the clockspring assembly to protect the unit’s electrical wiring.

On February 25, 2003, Customs issued NY J80466, holding that the clockspring case was classified in subheading 8544.30.00, HTSUS, which provides for insulated wire, cable and other insulated electric conductors, ignition wiring sets and other wiring sets of a kind used in vehicles, aircraft or ships. This determination was based on the understanding that the clockspring case consisted of a plastic housing and electrical wiring. However, in your letter dated March 18, 2003, you indicate that the article under consideration is a circular housing device that does not contain any wiring, connectors, or other electrical components.

ISSUE:

What is the classification under the HTSUS of the clockspring case?

LAW AND ANALYSIS:

Merchandise imported into the U.S. is classified under the HTSUS. Tariff classification is governed by the principles set forth in the General Rules of Interpretation (GRIs) and, in the absence of special language or context that requires otherwise, by the Additional U.S. Rules of Interpretation. The GRIs and the Additional U.S. Rules of Interpretation are part of the HTSUS and are to be considered statutory provisions of law.

GRI 1 requires that classification be determined first according to the terms of the headings of the tariff schedule and any relative section or chapter notes and, unless otherwise required, according to the remaining GRIs taken in order. In interpreting the HTSUS, the Explanatory Notes (ENs) of the Harmonized Commodity Description and Coding System may be utilized. The ENs, although not dispositive or legally binding, provide a commentary on the scope of each heading, and are generally indicative of the proper interpretation of the HTSUS. See T.D. 89 80, 54 Fed. Reg. 35127 (August 23, 1989).

The HTSUS headings under consideration are as follows:

Insulated (including enameled or anodized) wire, cable (including coaxial cable) and other insulated electric conductors, whether or not fitted with connectors; optical fiber cables, made up of individually sheathed fibers, whether or not assembled with electric conductor or fitted with connectors:

Ignition wiring sets and other wiring sets of a kind used in vehicles, aircraft or ships.

Parts and accessories of the motor vehicles of headings 8701 to 8705:

Other parts and accessories:

Other:

Other:

8708.99.73 Parts for steering systems.

EN 85.44 states:

Provided they are insulated, this heading covers electric wire, cable and conductors (e.g., braids, strip, bars) used as conductors in electrical machinery, apparatus or installations. Subject to this condition, the heading includes wiring for interior work or exterior use (e.g., underground, submarine or aerial wires or cables). These goods vary from very fine insulated wire to thick cables or more complex types.

EN 87.08 states:

This heading cover parts and accessories of the motor vehicles of headings 8701, provided the parts and accessories fulfil both the following conditions:

(i) They must be identifiable as being suitable for use solely or principally with the above-mentioned vehicles; and

(ii) They must not be excluded by provisions of the Notes to Section XVII (see the corresponding General Explanatory Note).

Parts and accessories of this heading include:

(G) Steering gear parts (for example, steering column tubes, steering track rods and levers, steering knuckle tie rods; casing; racks and pinions; servo-steering mechanisms).

Control equipment, for example, steering wheels, steering columns and steering boxes, steering wheel axles; gear-change and hand-brake levers; accelerator, brake and clutch pedals; connecting-rods for brakes, clutches.

In NY E81468, dated May 7, 1999, Customs determined that the applicable subheading for a steering column switch housing was 8708.99.73, HTSUS. In NY D84223, dated November 3, 1998, Customs determined that the applicable subheading for a horn switch housing was also 8708.99.73, HTSUS.

Customs issued NY J80466 based on the understanding that the clockspring case contained electrical wiring. Based on those facts that ruling is affirmed. You have now informed us that the clockspring case does not contain electrical wiring or any other electrical components. Heading 8544 is a heading, which covers articles with electrical wiring and electrical components. Therefore, the clockspring case is not classified in heading 8544, HTSUS.

The clockspring case is a circular housing device that is located in steering columns of automobiles. It does not contain any wiring, connectors or other electrical components. It appears that the clockspring case is similar to the housings for switches that were used in steering columns of automobiles that were classified in NY D84223 and NY E81468. Consequently, we conclude that the clockspring case is classified in subheading 8708.99.73, HTSUS, as parts and accessories of the motor vehicles of headings 8701 to 8705, other parts and accessories, other, other, parts for steering systems.

HOLDING:

The clockspring case for automotive steering columns without electrical wiring or other electrical components is classified in 8708.99.73, HTSUS, as parts and accessories of the motor vehicles of headings 8701 to 8705, other parts and accessories, other, other, parts for steering systems.

Sincerely,


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