IA 97/93; Electrical Conductor Cable; 8544.41.00

HQ 955542 December 22, 1993 CLA-2 CO:R:C:M 955542 DWS CATEGORY: Classification TARIFF NO.: 8544.51.80 District Director U.S. Customs Service P.O. Box 3130 (Juarez-Lincoln Bridge) Laredo, TX 78044-3130 RE: IA 97/93; Electrical Conductor Cable; 8544.41.00 Dear District Director: This is in response to your memorandum (CLA-2 L:CO RPL) relating to a request for internal advice initiated by a letter dated October 27, 1993, from Border Brokerage Inc., on behalf of Electronica Pantera, S.A. de C.V., Guadalajara, Jalisco, Mexico, concerning the classification of electrical conductor cable under the Harmonized Tariff Schedule of the United States (HTSUS). FACTS: The merchandise consists of flat electrical conductor cable with fittings, which Pantera is assembling in Mexico from U.S. components. The cable is rated at a capacity of 300 volts (V). However, it is intended for low voltage (5-12 V) application in personal computers. The subheadings under consideration are as follows: 8544.41.00: [o]ther electric conductors, for a voltage not exceeding 80 V : [f]itted with connectors. The general, column one rate of duty for goods classifiable under this provision is 5.3 percent ad valorem. 8544.51.80: [o]ther electric conductors, for a voltage exceeding 80 V but not exceeding 1,000 V: [f]itted with connectors: [o]ther. The general, column one rate of duty for goods classifiable under this provision is 5.3 ad valorem. ISSUE: Whether the electrical conductor cable, rated at 300 V but intended for low voltage use (5-12 V), is classifiable under subheading 8544.41.00, HTSUS, as an other electric conductor fitted with connectors, not exceeding 80 V. 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 intended use of the cable determines its classification rather than its rated capacity. Under this theory, because the cable is intended for use with low voltage circuitry, it should be classifiable under subheading 8544.41.00, HTSUS. We disagree. The subject cable is rated at a capacity of 300 V. Therefore, it has a voltage exceeding 80 V but not exceeding 1,000 V. Although in this scenario the cable may be intended for use in low voltage applications, it has the capacity to be used in much higher voltage applications. None of the provisions in heading 8544, HTSUS, relevant to the cable mention intended use as the determinative value for classification of the cable. Consequently, because subheading 8544.51.80, HTSUS, specifically provides for the subject merchandise, it is precluded from classification under subheading 8544.41.00, HTSUS. HOLDING: The electrical conductor cable is classifiable under subheading 8544.51.80, HTSUS. This decision should be mailed by your office to the internal advice requester no later than 60 days from the date of this letter. On that date, the Office of Regulations and Rulings will take steps to make the decision available to Customs personnel via the Customs Ruling Module in ACS and the public via the Diskette Subscription Service, Lexis, Freedom of Information Act, and other public access channels. Sincerely, John Durant, Director