086940 08 Ruling REVOKED

Reconsideration of HQ Ruling 083290 (November 8, 1989); Automobile Wiring Harnesses Consisting Of Insulated Wires And Lamp Sockets, Entered With And Without Lamps; Light Bulbs; Electric Conductors; Electric Connectors; Motor Vehicle Lighting Equipment

Issued August 6, 1990 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8544.30.00, 8512.90.60

Headings: 8544, 8512

Product description

The merchandise consists of motor vehicle wiring harnesses. The harnesses are comprised of insulated wires fitted with lamp sockets. Some harnesses are entered with lamps in their sockets and some are entered without lamps. After importation the harnesses are installed in light trucks and passenger motor vehicles. The articles conduct current to the headlights, taillights, dashboard lamps, interior lamps, and other illumination and signalling fixtures. HQ Ruling 083290 classified the wiring harnesses entered with and without lamps as insulated wire fitted with connectors in Heading 8544.

CBP rationale

The wiring harnesses consisting of insulated wires fitted with connectors and not entered with lamps are described by Heading 8544. Heading 8544 in pertinent part specifically describes insulated wire fitted with connectors. The Explanatory Notes to Heading 8544, p. 1404 provide that sockets are considered to be Heading 8544 "connectors"; the Notes state: "[w]ire, cable, etc., remain classified in this heading if cut to length or fitted with connectors (e.g., plugs, sockets..." (emphasis added). (See also Explanatory Notes to Heading 8536, p. 1390, which provide that lamp sockets and lamp holders are apparatus for making electrical connections, and that "...sockets, etc., assembled with a length of wire are excluded (heading 85.44)" (emphasis in original). Assuming, arguendo, that the harnesses without lamps are also described by Heading 8512 as electrical lighting or signalling equipment for motor vehicles, the harnesses are more specifically described as insulated wire with connectors in Heading 8544. (Even the Explanatory Notes to Heading 8512, p. 1350 exclude from the heading "[i]nsulated electric wire and cable, whether or not cut to length or fitted with connectors or made up in sets (e.g., ignition wiring sets)(heading 85.44)" (emphasis in original)). HQ Ruling 083290 correctly held that the wiring harnesses entered without lamps are classified as insulated wire fitted with connectors, other wiring sets of a kind used in vehicles, in 8544.30.00, HTSUSA. The wiring harnesses fitted with lamps are not described by Heading 8544. The lamps are not "connectors". The harnesses fitted with lamps are simply not described as Heading 8544 insulated wire fitted with connectors. Heading 8512 in pertinent part describes electrical lighting or signalling equipment of a kind used on motor vehicles, and parts thereof. Heading 8539 lamps are specifically excluded by the Heading 8512 article description. The Explanatory Notes to Heading 8512, p. 1350, provide that insulated wire with connectors are also excluded. However, there is no exclusion in the Heading 8512 article description or Explanatory Notes for assemblies of insulated wire and lamps. In fact, the Explanatory Notes to Heading 8512, p. 1350 provide for some lighting equipment which is fitted with wire or cable (e.g., "search-lamps of a kind used on police cars or the like (including those which, -3- attached to a length of cable, can be used as hand lamps or can be placed on the road)). The wiring harnesses fitted with lamps do not have the essential character of complete vehicle lighting equipment because they do not incorporate a reflective casing or lens with which vehicle lighting wiring harnesses fitted with lamps typically operate. The harnesses fitted with lamps are suitable for use solely or principally as parts of vehicle lighting equipment. Pursuant to Section XVI Note 2(b), the articles are classified as parts of vehicle lighting equipment, in 8512.90.60, HTSUSA.

Full text

HQ 086940 August 6, 1990 CLA-2 CO:R:C:G 086940 CMS CATEGORY: Classification TARIFF NO.: 8544.30.00 8512.90.60 Mr. John J. Scanlon, Jr., Esq. Kemp, Smith, Duncan & Hammond P.O. Drawer 2800 El Paso, Texas 79999-2800 RE: Reconsideration of HQ Ruling 083290 (November 8, 1989); Automobile Wiring Harnesses Consisting Of Insulated Wires And Lamp Sockets, Entered With And Without Lamps; Light Bulbs; Electric Conductors; Electric Connectors; Motor Vehicle Lighting Equipment Dear Mr. Scanlon, This is in response to your correspondence dated April 6, 1989, on behalf of United Technologies Automotive, Inc., in which you requested reconsideration of HQ Ruling 083290 (November 8, 1989) which classified certain automobile wiring harnesses. Our ruling follows: FACTS: The merchandise consists of motor vehicle wiring harnesses. The harnesses are comprised of insulated wires fitted with lamp sockets. Some harnesses are entered with lamps in their sockets and some are entered without lamps. After importation the harnesses are installed in light trucks and passenger motor vehicles. The articles conduct current to the headlights, taillights, dashboard lamps, interior lamps, and other illumination and signalling fixtures. HQ Ruling 083290 classified the wiring harnesses entered with and without lamps as insulated wire fitted with connectors in Heading 8544. ISSUE: Are the wiring harnesses classified as insulated wire fitted with connectors in Heading 8544, parts of electrical -2- lighting and signalling equipment for vehicles in Heading 8512 or parts of motor vehicles in Heading 8708? LAW AND ANALYSIS: The wiring harnesses consisting of insulated wires fitted with connectors and not entered with lamps are described by Heading 8544. Heading 8544 in pertinent part specifically describes insulated wire fitted with connectors. The Explanatory Notes to Heading 8544, p. 1404 provide that sockets are considered to be Heading 8544 "connectors"; the Notes state: "[w]ire, cable, etc., remain classified in this heading if cut to length or fitted with connectors (e.g., plugs, sockets..." (emphasis added). (See also Explanatory Notes to Heading 8536, p. 1390, which provide that lamp sockets and lamp holders are apparatus for making electrical connections, and that "...sockets, etc., assembled with a length of wire are excluded (heading 85.44)" (emphasis in original). Assuming, arguendo, that the harnesses without lamps are also described by Heading 8512 as electrical lighting or signalling equipment for motor vehicles, the harnesses are more specifically described as insulated wire with connectors in Heading 8544. (Even the Explanatory Notes to Heading 8512, p. 1350 exclude from the heading "[i]nsulated electric wire and cable, whether or not cut to length or fitted with connectors or made up in sets (e.g., ignition wiring sets)(heading 85.44)" (emphasis in original)). HQ Ruling 083290 correctly held that the wiring harnesses entered without lamps are classified as insulated wire fitted with connectors, other wiring sets of a kind used in vehicles, in 8544.30.00, HTSUSA. The wiring harnesses fitted with lamps are not described by Heading 8544. The lamps are not "connectors". The harnesses fitted with lamps are simply not described as Heading 8544 insulated wire fitted with connectors. Heading 8512 in pertinent part describes electrical lighting or signalling equipment of a kind used on motor vehicles, and parts thereof. Heading 8539 lamps are specifically excluded by the Heading 8512 article description. The Explanatory Notes to Heading 8512, p. 1350, provide that insulated wire with connectors are also excluded. However, there is no exclusion in the Heading 8512 article description or Explanatory Notes for assemblies of insulated wire and lamps. In fact, the Explanatory Notes to Heading 8512, p. 1350 provide for some lighting equipment which is fitted with wire or cable (e.g., "search-lamps of a kind used on police cars or the like (including those which, -3- attached to a length of cable, can be used as hand lamps or can be placed on the road)). The wiring harnesses fitted with lamps do not have the essential character of complete vehicle lighting equipment because they do not incorporate a reflective casing or lens with which vehicle lighting wiring harnesses fitted with lamps typically operate. The harnesses fitted with lamps are suitable for use solely or principally as parts of vehicle lighting equipment. Pursuant to Section XVI Note 2(b), the articles are classified as parts of vehicle lighting equipment, in 8512.90.60, HTSUSA. HOLDING: HQ Ruling 083290 (November 8, 1989) correctly held that the wiring harnesses entered without lamps are classified as insulated wire with connectors, other wiring sets of a kind used in vehicles, in 8544.30.00, HTSUSA; HQ Ruling 083290 is affirmed as it relates to the wiring harnesses entered without lamps. HQ Ruling 083290 is modified to provide that the wiring harnesses entered with lamps are classified as parts of electrical lighting equipment of a kind used for motor vehicles, in 8512.90.60, HTSUSA. Sincerely, John Durant, Director Commercial Rulings Division

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Ruling history

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