CLA-2 CO:R:C:M 953141 DWS
District Director
U.S. Customs Service
880 Front Street, Room 5-S-9
San Diego, CA 92188
RE: Protest No. 2501-92-100033; Wiring Harness Assembly;
Kores Manufacturing, Inc. v. U.S.; Chapter 95, Note 3;
Additional U.S. Rule of Interpretation 1(c); 8544.51.80
Dear Sir:
This is our response on Application for Further Review of
Protest No. 2501-92-100033, dated July 15, 1992, concerning your
action in classifying and assessing duty on wiring harness
assemblies under the Harmonized Tariff Schedule of the United
States (HTSUS).
FACTS:
The merchandise consists of wiring harness assemblies. The
assembly is comprised of insulated wires and connectors. We are
satisfied with the importer's claims that the assembly is specially
designed and dedicated for use only in their toy vehicles, and is
not suitable for use in any other product. After importation, the
assembly will be installed in these vehicles for the purpose of
conducting current to various fixtures.
ISSUE:
Whether the wiring harness assembly is classifiable as a part
of a wheeled toy under heading 9501, HTSUS, or as an electrical
conductor under heading 8544, HTSUS?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUS is in accordance
with the General Rules of Interpretation (GRI's), taken in order.
GRI 1 provides that classification is determined according to the
terms of the headings and any relative section or chapter notes.
The merchandise was entered under subheading 9501.00.40,
HTSUS, which provides for: "[w]heeled toys designed to be ridden
by children and parts and accessories thereof: [o]ther." However,
the entries were liquidated under subheading 8544.51.80, HTSUS,
which provides for: "[o]ther electric conductors, for a voltage
exceeding 80 V but not exceeding 1,000 V: [f]itted with connectors:
[o]ther".
The first question is whether the wiring harness assembly can
be considered a part of the toy vehicle into which it will be
installed. Whether an article is a part of another article depends
on the nature of the so-called "part" and its usefulness, function
and purpose in relation to the article in which is designed to
serve. Kores Manufacturing Inc. v. U.S., 3 CIT 178, 179 (1982),
aff'd appeal No. 82-83 (C.A.F.C. 1983).
For classification purposes, because of the nature of the
wiring harness assembly and its essential usefulness to the
effective functioning and purpose of a toy vehicle, it is a part.
Chapter 95, note 3, HTSUS, states that:
[s]ubject to note 1 above, parts and accessories which are
suitable for use solely or principally with articles of this
chapter are to be classified with those articles.
Under the above note, because the assembly is a part suitable
for use solely or principally with a toy vehicle classifiable under
heading 9501, HTSUS, it is to be classified with that vehicle.
This is so even though the assembly is eo nomine classifiable under
heading 8544, HTSUS.
It is argued that Additional U.S. Rule of Interpretation 1(c),
HTSUS, is applicable to the classification of the assembly. It
states that:
1. In the absence of special language or context which
otherwise requires -
(c) a provision for parts of an article covers products solely
or principally used as a part of such articles but a
provision for "parts" or "parts and accessories" shall not
prevail over a specific provision for such part or
accessory.
(emphasis supplied).
In this instance, Additional U.S. Rules of Interpretation
1(c), HTSUS, does not have any effect upon the classification of
the subject assembly, because chapter 95, note 3, HTSUS, requires
that a parts provision shall prevail over a specific provision for
such part.
Therefore, it is our position that the subject assembly is
classifiable under subheading 9501.00.40, HTSUS, which provides
for: "[w]heeled toys designed to be ridden by children and parts
and accessories thereof: [o]ther."
HOLDING:
The wiring harness assembly is classifiable under subheading
9501.00.40, HTSUS. The protest should be granted in full. A copy
of this decision should be attached to the Customs Form 19 and
provided to the protestant as part of the notice of action on the
protest.
Sincerely,
John Durant, Director