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NY L89300




January 11, 2006

CLA-2-85:RR:NC:N1:112 L89300

CATEGORY: CLASSIFICATION

TARIFF NO.: 8544.41.8000

R. Brian Burke
Rode & Qualey,
Attorneys At Law
55 West 39th Street
New York, NY 10018-3803

RE: The tariff classification of cables, a connection box and a suitcase from an unspecified country

Dear Mr. Burke,

In your letter dated December 5, 2005, you requested a tariff classification ruling on behalf of Neutrik USA, Inc..

The item concerned is the Snake-In-A-Bag Stagebox Kit. it consists of a rectangular electrical box (stagebox), measuring approximately 10 ½” in length and 4” wide, which has sixteen electrical outlets and four round plugholes on its face and an attached copper, insulated electrical cable and plug; sixteen insulated, copper electrical cables, with metal connectors, measuring 20’ each and manufactured to conduct less than 80 Volts of electricity and a soft-sided, zippered suitcase which holds the electrical box and cables

The purpose of the Kit is to connect various electrically-powered articles together and provide a means to transport the components of the Kit.

Classification of goods in the Harmonized Tariff Schedule of the United States (HTS) is governed by the General Rules of Interpretation (GRIs). GRI 3. (b) states, “ ... goods put up in sets for retail sale ... shall be classified as if they consisted of the ... component which gives them their essential character ... “.

The item is both advertised and sold as a set or kit. You state in your letter that the electrical box (stage box) contains no “active electrical components such as switches, relays, fuses or surge suppressors”; therefore the box serves only to limit the length of the cables required to connect electrically-powered articles together. Since the box is merely a “connector”, the essential character of the Snake–In-A-Bag Stagebox Kit is the cables which facilitate the conduction of electrical power over distance.

Classification of goods in the Harmonized Tariff Schedule of the United States (HTS) is governed by the General Rules of Interpretation (GRIs). GRI 1. states, “ ... classification shall be determined according to the terms of the headings ... “.

General Note 3. (h) (vi) to the HTS states, “ ... a reference to “headings” encompasses subheadings indented thereunder.”.

The applicable subheading for the Snake-In-A-Bag Stagebox Kit will be 8544.41.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Insulated ... cable ... , whether or not fitted with connectors, ... : Other electric conductors, for a voltage not exceeding 80 V: Fitted with connectors: Other”. The rate of duty will be 2.5%.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Richard Laman at 646-733-3017.

Sincerely,

Robert B. Swierupski
Director,

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