CLA-2:CO:R:C:M 954150 JAS

8544.41.00

Mr. Dennis Heck
Tower Group International, Inc.
5420 West 104th. St.
Los Angeles, CA 90045-6069

RE: Control Cables for Jet Ski Watercraft; Choke Cable, Throttle Cable, Fuel On/Off Cable, Starting Cable, Valve Cables; Steering Cable, Trim Control Cable, Speedometer Cable, Tachometer Cable; Parts of Engines, Parts of Valves, Flexible Drive Shafts, Insulated Electric Connectors; Stranded Wires and Cables, Heading 7312; HQ 953111; HQ 953799 Distinguished

Dear Mr. Heck:

In your letter of March 25, 1993, on behalf of Kawasaki Motors Corp. USA., you inquire as to the tariff classification of certain control cables from Japan for use on a jet ski watercraft. Drawings and additional facsimile transmittals were submitted in response to requests for additional information.

FACTS:

There are nine (9) cables in issue here: the choke cable, fuel on/off cable, reverse cable, starting cable, steering cable, trim cable, throttle cable, and speedometer and tachometer cables. All are used in some manner with various models of the Kawasaki jet ski, which you state is powered by a spark-ignition internal combustion engine. Other than the last two, these are flexible cables of stranded wires encased in hard rubber, with metal and/or rubber fittings at one or both ends.

The choke cable is attached to and opens the butterfly choke valve on the carburetor of the jet ski engine. The fuel on/off valve operates an aluminum fuel valve between the carburetor and fuel tank. The reverse cable operates what you refer to as the reverse bucket or thrust reverser, which reverses the direction of thrust from the steering nozzle. It is attached to one end of the engine. The starting cable attaches to and closes the - 2 -

butterfly valve on the carburetor. By turning the handlebars the steering cable operates the left/right movement of the steering nozzle attached to one end of the engine. The trim control cable attaches to the steering nozzle and regulates the up/down movement of the steering nozzle to "trim" the jet ski. The speedometer cable in issue here is similar to the one discussed in HQ 953799, dated May 5, 1994, in that it consists of flexible rotating wires in a protective metal casing and is designed to transmit mechanical motion. However, you describe the jet ski tachometer cable as an electrically insulated cable used to transmit electrical pulses from a sensor on the engine to the tachometer. The provisions under consideration are as follows:

7312 Stranded wire, ropes, cables, plaited bands, slings and the like, of iron or steel, not electrically insulated:

Ropes, cables and cordage other than stranded wire:

7312.10.50 Of stainless steel fitted with fittings or made up into articles...5.7 percent

7312.10.70 Other, fitted with fittings or made up into articles...5.7 percent

* * * *

8409 Parts suitable for use solely or principally with the engines of heading 8407 or 8408:

Other:

8409.91.99 Other...3.1 percent

* * * * 8412 Other engines and motors, and parts thereof:

Parts: 8412.90.10 Of hydrojet engines for marine propulsion ...2.4 percent * * * *

8481 Taps, cocks, valves and similar appliances; parts thereof: - 3 - 8481.90 Parts:

8481.90.50 Of other materials...4.4 percent

* * * *

8483 Transmission shafts and cranks (including camshafts and crankshafts) and cranks:

8483.10 Transmission shafts (including camshafts and crankshafts) and cranks:

8483.10.50 Other transmission shafts and cranks ...4 percent

* * * *

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

Other electric conductors, for a voltage not exceeding 80 V: 8544.41.00 Fitted with connectors...5.3 percent

ISSUE:

Whether these cables, or any of them, are articles of heading 7312; whether they have assumed the character of articles of other headings.

LAW AND ANALYSIS:

Merchandise is classifiable under the Harmonized Tariff Schedule of the United States (HTSUS) in accordance with the General Rules of Interpretation (GRIs). GRI 1 states in part that for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes, and provided the headings or notes do not require otherwise, according to GRIs 2 through 6.

The Harmonized Commodity Description And Coding System Explanatory Notes (ENs) constitute the Customs Cooperation Council's official interpretation of the Harmonized System. While not legally binding on the contracting parties, and therefore not dispositive, the ENs provide a commentary on the scope of each heading of the Harmonized System and are thus useful in ascertaining the classification of merchandise under - 4 -

the System. Customs believes the notes should always be consulted. See T.D. 89-80. 54 Fed. Reg. 35127, 35128 (Aug. 23, 1989).

Relevant ENs, at p. 1023, state that heading 73.12 includes the named articles, whether or not covered with textiles, plastics, etc., and whether or not they are cut to length, or fitted with hooks, spring hooks, swivels, rings, thimbles, clips, sprockets, etc., provided they do not thereby assume the character of articles of other headings. HQ 953111, dated January 4, 1993, referenced and is in harmony with a classification opinion rendered by the Harmonized System Committee (HSC), which holds, in part, that automotive hand- brake cables similar in configuration to the ones in issue here, are to be classified in subheading 8708.39, HTSUS, because they had assumed the character of goods of that heading.

Noting the principles of HQ 953111, these cables in the main are classified with the article they activate and with which they presumably are principally used. Accordingly, the choke cable, starting cable and throttle cable, which are principally used with spark-ignition engines of heading 8407, are provided for in heading 8409, as parts suitable for use solely or principally with the engines of heading 8407. The fuel on/off cable is actually part of an independent valve and is necessary to its proper function. As such, it is classifiable in heading 8481, a provision for valves and parts of valves. The reverse cable, steering cable and trim cable, being parts of hydrojet engines for marine propulsion, are provided for in heading 8412, a provision for other engines and motors, and parts thereof.

Attached to a gear mounted on the drive shaft, the speedometer cable transmits the rotary motion of the engine's drive shaft to the speedometer head where it appears on an analog readout or is reflected on a dial to indicate speed. Noting HQ 953799, a cable that transmits rotary motion in this way is considered a good of heading 8483. The instant cable is classified in heading 8483 because it is not subject to the same exclusionary language as was the speedometer cable in HQ 953799. The jet ski tachometer cable, on the other hand, is different than the one considered in HQ 953799. In your submissions you describe the instant cable as an electrically insulated cable that is used to transmit electrical pulses. In fact, such cables pick up pulses from the ignition coil that represent engine revolutions which the tachometer translates into an analog readout showing rpm's. Cables that involve electrical transfer are provided for in heading 8544, as insulated wire, cable, and other insulated electric conductors, whether or not fitted with connectors. - 5 -

HOLDING:

Under the authority of GRI 1, the choke cable, starting cable and throttle cable are provided for in heading 8409. They are classifiable in subheading 8409.91.99, HTSUS. The fuel on/off cable is provided for in heading 8481. It is classifiable in subheading 8481.90.50, HTSUS. The reverse cable, steering cable and trim cable are provided for in heading 8412 as parts of engines and motors. They are classifiable in subheading 8412.90.10, HTSUS. The speedometer cable is a transmission shaft of heading 8483. It is classifiable in subheading 8483.10.50, HTSUS. The tachometer cable is provided for in heading 8544. It is classifiable in subheading 8544.41.00, HTSUS.


Sincerely,


John Durant, Director
Commercial Rulings Division