Wire harnesses

HQ 083290 November 8, 1989 CLA-2 CO:R:C:G 083290 JMH CATEGORY: Classification TARIFF NO.: 8512.90.60, 8544.30.00 Mr. John J. Scanlon, Jr. Kemp, Smith, Duncan & Hammond P.O Drawer 2800 El Paso, Texas 79999-2800 RE: Wire harnesses Dear Mr. Scanlon: Your November 11, 1988, request for a classification ruling under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) for wire harnesses imported from Mexico has been referred to this office for a reply. FACTS: The merchandise in question are various models of wire harnesses assembled in Mexico by United Technologies Automotive, Inc. Some of the models include light bulbs. The harnesses are used in the assembly of lighting systems for light trucks and passenger motor vehicles. Electrical current is conducted from the motor vehicles' current source, through the harnesses, to the illuminating devices throughout the automobile. ISSUE: Whether the wire harnesses are classified within heading 8512, HTSUSA, as "Electrical lighting or signaling equipment...of a kind used for cycles or motor vehicles...", or within heading 8544, HTSUSA, as "Insulated (including enameled or anodized) wire, cable (including coaxial cable) and other insulated electric conductors, whether or not fitted with connectors...". LAW AND ANALYSIS: The classification of merchandise under the HTSUSA is governed by the General Rules of Interpretation (GRI's). GRI 1 -2- states in part that "for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes...". The competing headings in this instance are headings 8512 and 8544, HTSUSA. These headings describe: 8512 Electrical lighting or signaling equipment...of a kind used for cycles or motor vehicles... 8512.90.60 Parts of lighting equipment...Other... * * * * * * * * * * * * * 8544 Insulated (including enameled or anodized) wire, cable (including coaxial cable) and other insulated electric conductors, whether or not fitted with connectors... 8544.30.00 Ignition wiring sets and other wiring sets of a kind used in vehicles, aircrafts or ships... It is the opinion of this office that heading 8544, HTSUSA, is the proper classification for the wire harnesses. Not only is wire and cable of the type used in the harnesses provided for eo nomine in heading 8544, HTSUSA, but the Explanatory Notes to heading 8512, HTSUSA, expressly exclude insulated electric wire and cable of heading 8544. Harmonized Commodity and Description and Coding System, Explanatory Note 85.12 (e), Vol. 4, p. 1350. The Explanatory Notes, although not dispositive, should be looked to for guidance when interpreting the HTSUSA. SEE 54 Fed. Reg. 35127, 35128 (August 23, 1989). The classification result would be the same if the light bulbs were attached to the electrical wire. Section XVI, Notes 3 and 4, HTSUSA, emphasize that when two or more machines or components are joined together, then the combined articles are classified together under one heading according to the principal function of the combination. It is the opinion of this office that the electrical wire provides the principal function. Without the wire the light bulbs could not operate. Therefore, with or without the bulbs, the wire harnesses are classified within subheading 8544.30.00, HTSUSA. HOLDING: The various models of wire harnesses, whether with or without light bulbs, are classified within subheading 8544.30.00, HTSUSA, as "Insulated (including enameled or anodized) wire, cable (including coaxial cable) and other insulated electric -3- conductors, whether or not fitted with connectors...Ignition wiring sets and other wiring sets of a kind used in vehicles, aircrafts or ships...". The rate of duty is 5 percent ad valorem. Sincerely, John Durant, Director Commercial Rulings Division