Wiring Harness Assemblies; Explanatory Note 85.44; HQ 086940; HQ 951511; Heading 8512; Explanatory Note 85.12;

HQ 953166 January 14, 1993 CLA-2 CO:R:C:M 953166 DWS CATEGORY: Classification TARIFF NO.: 8544.30.00 Mr. Juan B. Caballero Martin, Drought & Torres 1111 First City Bank Tower McAllen, TX 78501 RE: Wiring Harness Assemblies; Explanatory Note 85.44; HQ 086940; HQ 951511; Heading 8512; Explanatory Note 85.12; Dear Mr. Cabellero: This is in response to your letter of December 18, 1992, to the District Director of Customs, Laredo, Texas, concerning the classification of certain wiring harness assemblies under the Harmonized Tariff Schedule of the United States (HTSUS). Your letter has been transferred to Customs Headquarters for a reply. FACTS: The merchandise consists of a wiring harness assemblies. The assembly consists of insulated wires fitted with lamp sockets. The harness is entered without corresponding lamps. After importation, the assembly will be installed into a motor vehicle, and used to conduct current to various lighting and signalling fixtures. ISSUE: What is the proper classification of the wiring harness assembly under the HTSUS? LAW AND ANALYSIS: Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that classification is determined according to the terms of the headings and any relative section or chapter notes. It is claimed that the wiring harness assembly is classifiable under heading 8512, HTSUS, which provides for: "[e]lectrical lighting or signaling equipment (excluding articles of heading 8539), windshield wipers, defrosters and demisters, of a kind used for cycles or motor vehicles; parts thereof." In part, heading 8544, HTSUS, provides for: "[i]nsulated (including enameled or anodized) wire, cable (including coaxial cable) and other insulated electric conductors, whether or not fitted with connectors; . . ." In understanding the language of the HTSUS, the Harmonized Commodity Description and Coding System Explanatory Notes may be utilized. The Explanatory Notes, although not dispositive, are to be used to determine the proper interpretation of the HTSUS. 54 Fed. Reg. 35127, 35128 (August 23, 1989). In part, Explanatory Note 85.44 (p. 1403, 1404) states: [p]rovided they are insulated, this heading covers electric wire, cable and other conductors (e.g., braids, strip, bars) used as conductors in electrical machinery, apparatus or installations. . . . Wire, cable, etc., remain classified in this heading if cut to length or fitted with connectors (e.g., plugs, sockets, lugs, jacks, sleeves or terminals) at one or both ends. The subject assembly satisfies the above descriptions. It is essentially an insulated conductor with connectors (sockets). See HQ 086940, dated August 6, 1990. Therefore, the subject assembly is described under heading 8544, HTSUS. In part, Explanatory Note 85.12 (p. 1350) states that: [t]he heading also excludes: (a) - (d) xxx (e) Insulated 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). Because the assembly is described under heading 8544, HTSUS, under the above exclusion in Explanatory Note 85.12, it is precluded from classification under heading 8512, HTSUS. Consequently, it is our position that the subject wiring harness assembly is classifiable under subheading 8544.30.00, which provides for: "[i]nsulated (including enameled or anodized) wire, cable (including coaxial cable) and other insulated electric conductors, whether or not fitted with connectors; . . .: [i]gnition wiring sets and other wiring sets of a kind used in vehicles, aircraft or ships." It is claimed that the holding in HQ 951511, dated June 1, 1992, has a bearing upon the classification of the subject assembly. In that ruling, a similar wiring harness with corresponding lamps, imported in the same shipment but in different containers, were held to be classifiable under heading 8512, HTSUS. However, the subject assembly is not imported with any corresponding lamps. Therefore, we do not find the result in HQ 951511 instructive for the resolution in this matter. HOLDING: The wiring harness assembly is classifiable under subheading 8544.30.00, HTSUS. The general, column one rate of duty is 5 percent ad valorem. Because the assembly is manufactured in Mexico, upon the meeting of certain regulations, it will be entitled to duty free treatment under the Generalized System of Preferences. Sincerely, John Durant, Director