Jasco Products Company
10 E. Memorial Road
Oklahoma City, OK 73114
RE: The tariff classification of S-Video from China
Dear Ms. Smith:
In your letter dated November 5, 2013, you requested a tariff classification ruling.
The item concerned is an S-Video Cable, model # 73244. This cable measures six feet in length and incorporates a 4-pin Mini Din connector on each end. S-Video cables are used to transmit two separate video signals between TVs, VCRs, DVDs, etc. This particular cable is constructed from two individual coaxial cables within a signal outer jacket. Each coaxial cable consists of a signal and ground conductor. One coaxial cable or channel is used to carry luminance (the black and white signal) while the other coaxial cable or channel is used to carry chroma (the color signal).
You have proposed classification of this cable within subheading 8544.42.2000, HTSUS, which provides for “Other electric conductors, for voltage not exceeding 1,000 volts: Fitted with connectors: Other: Of a kind used for telecommunications.” You cite ruling N241319 in support of your proposal. Ruling N241319 pertained to an S-Video Cable that was constructed of four conductors in a twisted pair configuration. Each twisted pair consisted of a signal and ground conductor. Each twisted pair carried a separate video signal (chroma and luminance). They were not of a coaxial configuration. Coaxial cables and other coaxial conductors are classified within their own separate, specific subheading. The subheading for coaxial cables appears, numerically, before subheading 8544.42.2000. As such, the subheading for coaxial cable would take precedence over the proposed classification.
The applicable subheading for the S-Video Cable, model # 73244 will be 8544.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Insulated wire, cable…: Coaxial cable and other coaxial electric conductors.” The rate of duty will be 5.3%.
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 Steven Pollichino at (646) 733-3008.
Gwenn Klein Kirschner
National Commodity Specialist Division