The tariff classification of an electrical cable harness repair kit from Germany.

N184637 October 14, 2011 CLA-2-85:OT:RR:NC:N1:112 CATEGORY: Classification TARIFF NO.: 8544.30.0000 Robert J. Reseter Customs & Trade Compliance Manager Porsche Cars North America, Inc. 980 Hammond Drive Suite 1000 Atlanta, Georgia 30328 RE: The tariff classification of an electrical cable harness repair kit from Germany. Dear Mr. Reseter: In your letter dated September 2, 2011, you requested a tariff classification ruling. The item concerned is an automobile electrical cable harness repair kit. This kit is composed of 10 pieces of 20 inch long, 21-gauge electrical cable with a connector on one end, 10 electrical crimp-type terminals in two sizes: 17mm x 2mm and 15mm x 2mm, and 10 pieces of 1 ½ inch heat shrink tubing. The purpose of the kit is to repair damaged individual cables of various wiring harnesses in a vehicle’s 12-volt, DC electrical system. You have proposed classification of this kit under subheading 8544.42.9000. In review of this issue, we have consulted the Harmonized Commodity Description and Coding System Explanatory Notes (ENs) which constitute the official interpretation of the Harmonized System. Though not dispositive, the ENs provide a commentary on the scope of each heading of the Harmonized System and Customs believes the ENs should always be consulted. See T.D. 89-80. 54 Fed. Reg. 35127, 35128 (Aug. 23, 1989). Relevant ENs, at p. XVI-8544-2, state that heading 8544 includes wire, etc., of the types described above made up in sets. Customs opinion is that the word ‘set’ connotes a grouping of like or similar things, and to be made up in sets suggests some kind of common packaging. Thus, it is not unreasonable to conclude that ten electrical cables, 10 electrical terminals, and 10 heat shrink tubings packaged together in a clear plastic wrapper, constitute a wiring set of a kind used in vehicles. Under the authority of GRI 3(b), these particular wiring sets are provided for in heading 8544, as the electrical cables are the component which provides the set its essential character. The applicable subheading for the electrical cable harness repair kit will be 8544.30.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Insulated wire, cable…: Ignition wiring sets and other wiring sets of a kind used in vehicles, aircraft or ships.” The general rate of duty will be 5%. In addition, you also requested the classification of the galvanized steel electrical terminals, when imported independently of the kit. The applicable subheading for the galvanized steel electrical terminals are properly classified in subheading 8536.90.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits…for a voltage not exceeding 1,000 V: Other apparatus: Terminals, electrical splices and electrical couplings; wafer probers." 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 subheading 8536.90.4000, contact National Import Specialist Thomas Campanelli at (646) 733-3016. For all other questions, contact National Import Specialist Steven Pollichino at (646) 733-3008. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division