Protest No. 0901-92-100576; Coaxial Cable; Inner Connectors; 7326.90.90; 8525.10.20

HQ 953153 January 28, 1993 CLA-2 CO:R:C:M 953153 DWS CATEGORY: Classification TARIFF NO.: 8544.20.00; 8536.69.00 District Director U.S. Customs Service 111 West Huron Street Buffalo, NY 14202 RE: Protest No. 0901-92-100576; Coaxial Cable; Inner Connectors; 7326.90.90; 8525.10.20 Dear Sir: This is our response on Application for Further Review of Protest No. 0901-92-100576, dated March 27, 1992, concerning your action in classifying and assessing duty on certain coaxial cable and inner connectors under the Harmonized Tariff Schedule of the United States (HTSUS). FACTS: The merchandise consists of coaxial cable and corresponding inner connectors. The cable, 30 feet in length and 1 5/8 inches in diameter, and the inner connectors are used to form coaxial 50 ohm transmission lines. The material used to manufacture the coaxial cable consists of copper tubing, brass bars, and teflon rods. The articles are specifically designed for use in the Continuous Electron Beam Accelerator Facility (CEBAF), a superconducting linear accelerator research facility for the study of quantum phenomena. The cable will be used as part of the frequency distribution system for the accelerator. The inner connectors are used to connect sections of the coaxial cable. ISSUE: What is the proper classification of the coaxial cable and corresponding inner connectors 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. The merchandise was entered under subheading 8525.10.20, HTSUS, which provides for: "[t]ransmission apparatus for radiotelephony, radiotelegraphy, radiobroadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras: [t]ransmission apparatus: [t]elevision." However, the entries concerning the coaxial cable were liquidated under subheading 8544.20.00, HTSUS, which provides for: "[i]nsulated (including enameled or anodized) wire, cable (including coaxial cable) and other insulated conductors, whether or not fitted with connectors . . .: [c]oaxial cable and other coaxial electric conductors." The entries concerning the inner connectors were liquidated under subheading 7326.90.90, HTSUS, which provides for: "[o]ther articles of iron or steel: [o]ther: [o]ther: [o]ther: [o]ther." We will first deal with the classification of the coaxial cable. Although the cable is involved in the transmission process, it is eo nomine classifiable under heading 8544, HTSUS. Therefore, it is our position that the cable is classifiable under subheading 8544.20.00, HTSUS. The same holds true for the inner connectors. They are eo nomine classifiable under heading 8536, HTSUS, which provides for: "[e]lectrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, relays, fuses, surge suppressors, plugs, sockets, lamp-holders, junction boxes), for a voltage not exceeding 1,000 V." Specifically, they are classifiable under subheading 8536.69.00, HTSUS, which provides for: "[l]amp-holders, plugs and sockets: [o]ther." . In fact, even though statistical provisions in the HTSUS have no legal effect for classification purposes, subheading 8536.69.0010, HTSUS, provides for: "[c]oaxial connectors." Although the entries concerning the connectors were liquidated under heading 7326, HTSUS, we note that in the "Customs Position" part of the Customs Form 6445, your office determined that the connectors should be classifiable under heading 8536, HTSUS. HOLDING: The coaxial cable is classifiable under subheading 8544.20.00, HTSUS, which provides for: "[i]nsulated (including enameled or anodized) wire, cable (including coaxial cable) and other insulated conductors, whether or not fitted with connectors . . .: [c]oaxial cable and other coaxial electric conductors." The inner connectors are classifiable under subheading 8536.69.00, HTSUS, which provides for: "[e]lectrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, relays, fuses, surge suppressors, plugs, sockets, lamp-holders, junction boxes), for a voltage not exceeding 1,000 V: [l]amp- holders, plugs and sockets: [o]ther." You should deny the protest except to the extent that reclassification of the connectors as indicated on the Customs Form 6445 results in a partial allowance. A copy of this decision should be attached to the Customs Form 19 and provided to the protestant as part of the notice of action on the protest. Sincerely, John Durant, Director Commercial Rulings Division