HQ 953141

February 8, 1993

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

CATEGORY: Classification

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).

FACTS:

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.

ISSUE:

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?

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 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:

\[o\]ther\".

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.\"

HOLDING:

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.

Sincerely,

John Durant, Director