The tariff classification of a cable replacement kit from an unspecified country of origin

N130956 November 22, 2010 CLA-2-85:OT:RR:NC:N1:112 CATEGORY: Classification TARIFF NO.: 8544.42.2000 Ms. Kim Witkum Brooks Automation 15 Elizabeth Drive Chelmsford, MA 01824 RE: The tariff classification of a cable replacement kit from an unspecified country of origin Dear Ms. Witkum: In your letter dated November 3, 2010, you requested a tariff classification ruling. The item concerned is referred to as a cable replacement kit. This kit is used to replace a defective cable on a semiconductor wafer handling robot. The kit consists of an insulated electric signal cable assembly, 2 types of polyurethane tubing, cable tie wraps, and labels. At time of importation the items are packaged together, they are double bagged and then boxed. In your original submission dated June 7, 2010, you proposed classifying the items as a “kit” under subheading 8486.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Machines and apparatus of a kind used solely or principally for the manufacture of semiconductor boules or wafers, semiconductor devices, electronic integrated circuits or flat panel displays; machines and apparatus specified in Note 9 (C) to this chapter; parts and accessories: Parts and accessories. The rationale behind this proposal was that the “kit” consists of parts to retrofit a defective cable on a semiconductor wafer handling robot. Based upon information submitted on the robot, this office does not dispute the fact that the robot is of a kind designed solely or principally for use in the manufacture of semiconductor devices. However, parts must be classified in accordance with all the relevant section and chapter notes. Explanatory Note (E) Parts and Accessories to Section XVI, heading 84.86 reads, in pertinent part, Subject to the general provisions regarding the classification of parts (see the General Explanatory Note to Section XVI), the heading includes parts and accessories for the machines and apparatus of this heading. … (Emphasis in original) General Explanatory Note to Section XVI, Note (II) Parts (Section Note 2) reads, in part, The above rules do not apply to parts which in themselves constitute an article covered by a heading of this Section (other than headings 84.87 and 85.48); these are in all cases classified in their own appropriate heading even if specially designed to work as part of a specific machine. Note 9(D) to Chapter 84 reads: Subject to Note 1 to Section XVI and Note 1 to Chapter 84, machines and apparatus answering to the description in heading 8486 are to be classified in that heading and in no other heading of the tariff schedule. Note 9(D) only refers to ‘machines and apparatus” – not parts or accessories. The key terms to consider here are “machine” and “apparatus”. Note 5 to Section XVI states that “For the purposes of these notes, the expression “machine” means any machine, machinery, plant, equipment, apparatus or appliance cited in the headings of chapter 84 or 85.’ None of the goods in question make up a machine or an appliance. The goods are retrofit parts of a machine but do not comprise a machine in and of themselves. As such, note 9(D) cannot be claimed as a basis for classification in subheading 8486.90.0000, HTSUS. Thus, the goods are classifiable in accordance with Note 2 to Section XVI. Section XVI, Note 2(a), HTSUS, states:Parts which are goods included in any of the headings of chapter 84 or 85 (other than headings 8409, 8431, 8448, 8466, 8473, 8487, 8503, 8522, 8529, 8538 and 8548) are in all cases to be classified in their respective headings; Although the goods may be specifically designed to work as parts of a machine of heading 8486, HTSUS, they comprise a “kit” which in itself constitutes an article covered by a heading of Chapter 85 and, as such, the “kit” will be classified in its own appropriate heading. Thus, classification in subheading 8486.90.0000, HTSUS, is precluded. Classification in the HTSUS is governed by the General Rules of Interpretation (GRIs) and the Additional U.S. Rules of Interpretation (USRIs):     GRI 3. (b) states, " ... goods put up in sets ... shall be classified as if they consisted of the ... component which gives them their essential character ... ."     The Explanatory Notes (ENs) to the HTSUS are intended to clarify and define the language used in the HTSUS, itself. Explanatory Notes (X) (a), (b) and (c) to GRI 3. (b) state that [sets] ,“consist of at least two different articles which are ... classifiable in different headings ... ;consist of ... articles put up together to ... carry out a specific activity; and are put up in a manner suitable for sale directly to users without repacking." This kit fits the requirements/definition of a set as is provided for under GRI 3. The component of this set that provides the essential character is the insulated electric signal cable. The cable is described as a signal cable which incorporates 13 Twisted Pairs of 24 gauge (AWG) wire. There are connectors on both ends of the cable. The cable has a maximum voltage capacity of 24 volts. The applicable subheading for the cable replacement kit will be 8544.42.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Insulated wire, cable…: Other electric conductors, for a voltage not exceeding 1,000 V: Fitted with connectors: Other: Of a kind used for telecommunications”. The general rate of duty will be Free. 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 on World Wide Web at http://www.usitc.gov/tata/hts/. This ruling is being issued under the provisions of Part 177 of the Customs 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, contact National Import Specialist Steven Pollichino at (646) 733-3008. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division