CLA-2 CO:R:C:M 951509 AJS
TARIFF NO: 8544.41.00
Mr. Herbert J. Lynch
Sullivan & Lynch, P.C.
Attorneys and Counsellors at Law
156 State Street
Boston, MA 02109
RE: Harness assemblies; Heading 8518; ENs 85.44; H. Conf.
Rep. No. 576; HQ 086940; Section XVI, note 2(a).
Dear Mr. Lynch:
Your letter of March 24, 1992, requesting the tariff
classification of "harness assemblies" under the Harmonized
Tariff Schedule of the United States (HTSUS) has been
referred to this office for reply.
FACTS:
The subject articles are described as "harness
assemblies" and identified as Part #137856 and Part #137858.
These assemblies are composed of 6 insulated wires, a white
connector, two connector pins and a black terminal. It is
claimed that the subject assemblies are solely used in two
types of motor vehicle stereo systems. They are assembled
into an acoustic enclosure and connect the source to an
amplifier/equalizer and then on to a transducer. The black
terminal connects to the motor vehicle wire harness which
supplies the audio signal from the receiver and the power
supply from the 12V DC battery. The white connector couples
with the audio amplifier/equalizer (inside the enclosure).
The two metal connectors link with the transducer from the
amplifier/equalizer (inside the enclosure).
ISSUE:
Whether the subject harness assemblies are properly
classifiable within heading 8518, HTSUS, which provides for
audio-frequency electric amplifiers and parts thereof; or
classifiable within heading 8544, HTSUS, which provides for
insulated wire, cable and other insulated electric con-
ductors, whether or not fitted with connectors.
LAW AND ANALYSIS:
Heading 8544, HTSUS, provides for insulated wire fitted
with connectors. The Harmonized Commodity Description and
Coding System Explanatory Notes (ENs) state that this heading
covers electric wire used as conductors in electrical
machinery, apparatus or installations. ENs 85.44, p. 1403
(1992). In addition, this wire may be for interior or
exterior work. ENs 85.44. Furthermore, it remains
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. ENs 85.44, p. 1404 (1992).
The subject articles satisfy these descriptions. They are
electric wires fitted with connectors which are used to
conduct electricity in the interior of a motor vehicle stereo
system. 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 consider the
above ENs instructive for determining that the subject
harness assemblies satisfy the terms of heading 8544, HTSUS.
More specifically, they are described within subheading
8544.41.00, HTSUS, which provides for "[o]ther electric
conductors, for a voltage not exceeding 80 V: [f]itted with
connectors."
In HQ 086940 (August 6, 1990), Customs addressed the
classification of a similar motor vehicle wiring harness
fitted with connectors. We also ruled that this type of
device is classifiable within heading 8544, HTSUS. As
discussed previously, the subject articles are harness
assemblies fitted with connectors and solely used in stereo
systems. Thus, we find this ruling instructive for
determining that the subject merchandise satisfies the terms
of heading 8544, HTSUS.
Heading 8518, HTSUS, provides for parts of audio-
frequency electric amplifiers. Parts which are goods
included in any of the headings of chapters 84 and 85 are in
all cases to be classified in their respective headings.
Section XVI, note 2(a). As discussed previously, the subject
assemblies are provided for within heading 8544, HTSUS.
Thus, even if the subject harness assemblies are described as
a part within heading 8518, HTSUS, they are precluded from
classification therein by the application of the above legal
note.
HOLDING:
The subject harness assemblies, identified as Part
#137856 and Part #137858 are classifiable within subheading
8544.41.00, HTSUS, which provides for "[o]ther electric
conductors, for a voltage not exceeding 80 V: fitted with
connectors."
Sincerely,
John Durant, Director
Commercial Rulings Division