CLA-2-85:OT:RR:NC:N2:212
John Peterson
Neville Peterson LLP
One Exchange Plaza
55 Broadway, Suite 2602
New York, NY 10006
RE: The tariff classification of coaxial cables with connectors from France
Dear Mr. Peterson:
In your letter dated March 29, 2021, you requested a tariff classification ruling on behalf of your client, Radiall USA, Inc.
There are three items at issue with this request. The first is identified by part number 81-4063-001 and described as a telecommunications connector. The item is comprised of a length of coaxial cable enclosed within a rigid steel sheath. The cable is terminated at one end with straight, female coaxial connector and a straight coaxial plug at the other. You state that the cable consists of a center conductor and plastic dielectric that, once bent to shape within the steel sheath, cannot be undone into any other shape. The cable and connector are used primarily in telecommunications applications within aircraft.
The second item, identified by part number R380999043, is described as an antenna connector. The item is comprised of a length of flexible coaxial cable affixed at one end with a female copper connector. The connector is meant to be joined with a standard MML coaxial connector. The cable is designed for use within a navigational antenna system.
The third and final item is identified by part number 80-6427-003 and described as a coaxial cable. The item is comprised of a length of cable, which is made up of an inner conductor and plastic dielectric surrounded by braiding and jacketing. The cable is terminated at one end with a male coaxial connection jack. The connector is used for connection applications within the aerospace industry.
In your request, you state that all three items are accurately classified within subheading 8544.42.2000, Harmonized Tariff Schedule of the United States (HTSUS). We disagree.
The subject items are constructed and described as coaxial cables and meet the established definition as such set forth in Headquarters Ruling Letter (HRL) W967779. You argue that this definition and the structure of the tariff heading force coaxial cables affixed with connectors elsewhere. We note that HRL H097678 addresses these concerns and establishes that coaxial cables, even if fitted with connectors, are considered such within subheading 8544.20, HTSUS.
The applicable subheading for the coaxial cables, part numbers 81-4063-001, R380999043, and 80-6427-003 will be 8544.20.0000, HTSUS, which provides for “Insulated (including enameled or anodized) wire, cable (including coaxial cable) and other insulated electric conductors, whether or not fitted with connectors; optical fiber cables, made up of individually sheathed fibers, whether or not assembled with electric conductors or fitted with connectors: Coaxial cable and other coaxial electric conductors.” The general rate of duty will be 5.3% ad valorem.
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 the World Wide Web at https://hts.usitc.gov/current.
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 Luke LePage at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division