HQ 955542: IA 97/93; Electrical Conductor Cable; 8544.41.00

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                            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