CLA-2-85:OT:RR:NC:N2:212

Geesoo Lee
Ecocab America Corporation
850 Stephenson Hwy, Ste 304 Troy, MI  48083

RE:  The tariff classification of wire harness assemblies from Korea

Dear Mr. Lee:

In your letter dated December 8, 2024, you requested a tariff classification ruling.

There are two items at issue with this request, which are identified by part numbers GG924-66020-CG1 and GG921-84010-CG1. Both items are described as wiring harnesses that function as subassemblies that will ultimately be used for various applications within vehicles and agricultural machinery. At importation, the harnesses are comprised of a bundle of insulated electrical conductors terminated at one end with an electrical connector. After importation, various other connectors and electronics are added, based on the needs of the customer, to finish the wire harnesses. At importation, the wire harnesses are not dedicated, based on their construction, to be used within a specific vehicle or machine.

In your request, you suggest that the correct classification for the subject wire harnesses should be subheading 8544.42.9090, Harmonized Tariff Schedule of the United States (HTSUS). We agree.

The applicable subheading for the wire harnesses, part numbers GG924-66020-CG1 and GG921-84010-CG1, will be will be 8544.42.9090, 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: Other electric conductors, for a voltage not exceeding 1,000 V: Fitted with connectors: Other: Other: Other.” The general rate of duty will be 2.6% 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 at https://hts.usitc.gov/.

The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.

This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Luke LePage at [email protected].

Sincerely,

Steven A. Mack
Director
National Commodity Specialist Division