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HQ 953141

February 8, 1993

CLA-2 CO:R:C:M 953141 DWS


TARIFF NO.: 9501.00.40

District Director
U.S. Customs Service
880 Front Street, Room 5-S-9
San Diego, CA 92188

RE: Protest No. 2501-92-100033; Wiring Harness Assembly; Kores Manufacturing, Inc. v. U.S.; Chapter 95, Note 3; Additional U.S. Rule of Interpretation 1(c); 8544.51.80

Dear Sir:

This is our response on Application for Further Review of Protest No. 2501-92-100033, dated July 15, 1992, concerning your action in classifying and assessing duty on wiring harness assemblies under the Harmonized Tariff Schedule of the United States (HTSUS).


The merchandise consists of wiring harness assemblies. The assembly is comprised of insulated wires and connectors. We are satisfied with the importer's claims that the assembly is specially designed and dedicated for use only in their toy vehicles, and is not suitable for use in any other product. After importation, the assembly will be installed in these vehicles for the purpose of conducting current to various fixtures.


Whether the wiring harness assembly is classifiable as a part of a wheeled toy under heading 9501, HTSUS, or as an electrical conductor under heading 8544, HTSUS?


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 9501.00.40, HTSUS, which provides for: "[w]heeled toys designed to be ridden by children and parts and accessories thereof: [o]ther." However, the entries were liquidated under subheading 8544.51.80, HTSUS, which provides for: "[o]ther electric conductors, for a voltage exceeding 80 V but not exceeding 1,000 V: [f]itted with connectors:

The first question is whether the wiring harness assembly can be considered a part of the toy vehicle into which it will be installed. Whether an article is a part of another article depends on the nature of the so-called "part" and its usefulness, function and purpose in relation to the article in which is designed to serve. Kores Manufacturing Inc. v. U.S., 3 CIT 178, 179 (1982), aff'd appeal No. 82-83 (C.A.F.C. 1983).

For classification purposes, because of the nature of the wiring harness assembly and its essential usefulness to the effective functioning and purpose of a toy vehicle, it is a part.

Chapter 95, note 3, HTSUS, states that:

[s]ubject to note 1 above, parts and accessories which are suitable for use solely or principally with articles of this chapter are to be classified with those articles.

Under the above note, because the assembly is a part suitable for use solely or principally with a toy vehicle classifiable under heading 9501, HTSUS, it is to be classified with that vehicle. This is so even though the assembly is eo nomine classifiable under heading 8544, HTSUS.

It is argued that Additional U.S. Rule of Interpretation 1(c), HTSUS, is applicable to the classification of the assembly. It states that:

1. In the absence of special language or context which otherwise requires -

(c) a provision for parts of an article covers products solely or principally used as a part of such articles but a provision for "parts" or "parts and accessories" shall not prevail over a specific provision for such part or accessory.

(emphasis supplied).

In this instance, Additional U.S. Rules of Interpretation 1(c), HTSUS, does not have any effect upon the classification of the subject assembly, because chapter 95, note 3, HTSUS, requires that a parts provision shall prevail over a specific provision for such part.

Therefore, it is our position that the subject assembly is classifiable under subheading 9501.00.40, HTSUS, which provides for: "[w]heeled toys designed to be ridden by children and parts and accessories thereof: [o]ther."


The wiring harness assembly is classifiable under subheading 9501.00.40, HTSUS. The protest should be granted in full. 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.


John Durant, Director

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