The tariff classification of an insulated wire cord from an unspecified country

NY L88801 December 6, 2005 CLA-2-85:RR:NC:N1:112 L88801 CATEGORY: Classification TARIFF NO.: 8544.51.9000 Joan Studeny Account Manager, GHY USA, Inc. 572 South Fifth Street Pembina, ND 58271-4309 RE: The tariff classification of an insulated wire cord from an unspecified country Dear Ms. Studeny, In your letter dated October 27, 2005, you requested a tariff classification ruling on behalf of Phillips & Temro Industries of Winnipeg, Manitoba. The item concerned is a black and orange-colored, insulated wire cord measuring approximately 7 ¾ feet in length. The cord has a three-pronged plug on one end and a three-holed receptor on the other. You state in your letter that the cord is for an automobile block heater and that its purpose is to provide electric power to the block heater. Classification of goods in the Harmonized Tariff Schedule of the United States (HTS) is governed by the General Rules of Interpretation (GRIs). GRI 1. states, “ ... classification shall be determined according to the terms of the headings ... “. HTS heading 8544 provides for “Insulated ... wire ... , whether or not fitted with connectors ... “. General Note 3. (h) (vi) states, “ ... a reference to “headings” encompasses subheadings indented thereunder.”. The applicable subheading for the Insulated Wire Cord will be 8544.51.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Insulated ... wire ... , whether or not fitted with connectors ... : Other electrical conductors, for a voltage exceeding 80 V but not exceeding 1,000 V: Fitted with connectors: Other: Other“. 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 Richard Laman at 646-733-3017. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division