Winding wire; EN 85.44

HQ 950239 September 16, 1991 CLA-2 CO:R:C:M 950239 LTO CATEGORY: Classification TARIFF NO.: 8544.11.00 Mr. John Carella A.N. Deringer, Inc. 727 Honeyspot Road Stratford, Connecticut 06497 RE: Winding wire; EN 85.44 Dear Mr. Carella: This ruling is in response to your request for the classification of a winding wire under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). FACTS: The sample, a solid core 35 gauge, high current, low temperature wire, is comprised of copper with a core of niobium/ titanium, insulated with Formavar. The wire will be used in windings for electromagnets that will be installed in Magnetic Resonance Imaging machines (MRI) for medical use. ISSUE: Whether the winding wire is properly classifiable under subheading 8544.11.00 of the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). LAW AND ANALYSIS: The General Rules of Interpretation (GRI's) to the HTSUSA govern the classification of goods in the tariff schedule. GRI 1 states, in pertinent part: ...classification shall be determined according to the terms of the headings and any relative section or chapter notes... Heading 8544, HTSUSA, provides for "[i]nsulated (including enameled or anodized) wire, cable (including coaxial cable) and other insulated electric conductors, whether or not fitted with connectors . . . ." Subheading 8544.11.00, HTSUSA, provides for "[w]inding wire . . . [o]f copper . . . ." Harmonized Commodity Description and Coding System Explanatory Note (EN) 85.44, HTSUSA, states that, "[p]rovided they are insulated, this heading covers electric wire, cable and other conductors . . . used as conductors in electrical machinery, apparatus or installations." The insulated winding wire in question is essentially a copper conductor using the alloyed niobium/titanium core to prevent the corrosion of the copper when subject to the electrical energy it will be conducting. Thus, the item is properly classifiable under subheading 8544.11.00, HTSUSA. HOLDING: The winding wire is classifiable under subheading 8544.11.00, HTSUSA, which provides for "[i]nsulated (including enameled or anodized) wire, cable (including coaxial cable) and other insulated conductors, whether or not fitted with connectors . . . [w]inding wire . . . [o]f copper." The corresponding rate of duty is 5.3% ad valorem. Sincerely, John Durant, Director Commercial Rulings Division