Control Cables for Non-Electric All Terrain Vehicles; Starter Motor Cable, Speedometer Cable; Stranded Wire, Ropes and Cable, Heading 7312

HQ 953745 APRIL 7 1993 CLA-2:CO:R:C:M 953745 JAS CATEGORY: Classification TARIFF NO.: 8708.99.50 Mr. Dennis Heck Castelazo & Associates 5420 West 104th. Street Los Angeles, California 90045-6069 RE: Control Cables for Non-Electric All Terrain Vehicles; Starter Motor Cable, Speedometer Cable; Stranded Wire, Ropes and Cable, Heading 7312 Dear Mr. Heck: In your letter of March 29, 1993, on behalf of Kawasaki Motor Corp., you inquire as to the tariff status of certain cables used on their all terrain vehicles. FACTS: Your inquiry concerns connector cables from Japan used in different applications on a 4-wheel all terrain vehicle (ATV). Two sample cables were submitted, a starter cable, and a speedometer cable. The part designated 54017-1086 is a cable for a starter motor. It is approximately 36 inches long and consists of a stranded steel wire inside a metal sleeve. This sleeve is encased in rigid rubber which in turn is inside a flexible rubber sleeve. The wire is slightly enlarged at both ends to keep it inside the metal sleeve. There is a metal ferrule on one end and an L-shaped attachment on the other end that bends the wire at a right angle. The part designated 54001-1151 is a speedometer cable. It measures 54 inches long and consists of a tightly coiled steel wire inside a metal sleeve. The metal sleeve in turn is encased in rigid rubber and moves freely inside a flexible rubber sleeve. On one end, the wire is recessed inside a 1-inch long metal ferrule. On the other end, a slightly larger diameter notched metal piece fits over the wire. There is a threaded cap on each end designed to secure that end of the cable to another part. - 2 - You indicate that these cables are principally used with vehicles of heading 8703 and are therefore provided for in subheading 8708.99.50, Harmonized Tariff Schedule of the United States (HTSUS), as parts and accessories of the motor vehicles of headings 8701 to 8705. ISSUE: Whether the sample control cables are stranded wire, ropes and cable of heading 7312 or parts and accessories of heading 8708. LAW AND ANALYSIS: Merchandise is classifiable under the Harmonized Tariff Schedule of the United States (HTSUS) in accordance with the General Rules of Interpretation (GRIs). GRI 1 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, and provided the headings or notes do not require otherwise, according to GRIs 2 through 6. The expression "parts and accessories" does not apply to parts of general use, as defined in note 2 to section XV. Section XVII, Note 2(b), HTSUS. Throughout the tariff schedule, the expression "parts of general use" means articles of heading 7312, among others. Section XV, Note 2(a), HTSUS. Therefore, if the cables in issue are articles of heading 7312, they cannot be classifiable in heading 8708. Relevant Harmonized Commodity Description And Coding System Explanatory Notes (ENs) at p. 1023 state, among other things, that goods remain in heading 7312 even if cut to length and fitted with hooks, spring hooks, swivels, rings, thimbles, clips, sockets, etc. (provided they do not thereby assume the character of articles of other headings). As a preliminary issue, the ATVs have 4 wheels, an internal combustion engine, and a luggage rack on the rear. This vehicle is designed to carry only the driver. The ATVs are motor vehicles principally designed to carry persons. We have held that control cables similar to the ones here, by virtue of their specific length and thickness and their special end terminations which dedicate them for use in vehicles of headings 8701 through 8705, had assumed the character of articles of heading 8708 and, therefore, were not provided for in heading 7312. See HQ 953111, dated January 4, 1993.  - 3 - HOLDING: Under the authority of GRI 1, the cables designated # 54017- 1086 and # 54001-1151 are provided for in heading 8708. Actual classification is in subheading 8708.99.50, HTSUS, as other parts and accessories of motor vehicles of headings 8701 to 8705. The rate of duty under this provision for products of Japan is 3.1 percent ad valorem. This ruling is predicated on the assumption that documentation accompanying each entry of these cables will be sufficient to permit the concerned Customs officer to determine their principal use. This ruling will also apply to other Kawasaki cables for motor vehicles of headings 8701 to 8705 for which the principal use requirement is satisfied. Sincerely, John Durant, Director Commercial Rulings Division