H319416

HQ H319416 July 1, 2021 CLA-2 OT:RR:CTF:EMAIN H319416 DSR CATEGORY: Classification TARIFF NOS.: 8544.42.20 Port Director, Los Angeles/Long Beach Seaport 301 E. Ocean Blvd. Suite 1400 Long Beach, CA 90802 Attn: Helene Mikes, Supervisory Import Specialist/Prior Disclosure Coordinator, Electronics Center of Excellence and Expertise RE: Application for Further Review of Protest Number 2704-17-103077; Tariff classification of various telecommunications cables Dear Port Director: This letter is in reply to the Application for Further Review (“AFR”) of Protest Number 2704-17-103077, filed on August 2, 2017, on behalf of Best Buy Purchasing, LLC (“Protestant”). The protest is against U.S. Customs and Border Protection’s (“CBP”) liquidation of various telecommunications cables under subheading 8544.42.90 of the Harmonized Tariff Schedule of the United States (HTSUS) (other electric conductors for a voltage not exceeding 1,000 V, fitted with connectors) and dutiable at a rate of 2.6% ad valorem. We have held a teleconference with Protestant and counsel on October 29, 2021 and have considered the clarifications and additional arguments presented at the time. Our decision follows. FACTS: There are twenty-four types of telecommunications cables at issue in the protest. Each cable is used to facilitate the transfer of voice, images or data. At the time of entry, Protestant classified the items under subheading 8544.42.90, HTSUS, which provides for other electric conductors for a voltage not exceeding 1,000 V, fitted with connectors. Protestant now asserts that the cables are properly classified in subheading 8544.42.20, HTSUS, which provides for “Other electric conductors, for a voltage not exceeding 1,000 V: … fitted with connectors: Of a kind used for telecommunications.” Each cable is rated to handle up to 1,000 volts. The following paragraphs and images provide the physical characteristics of the cables. The cable described as NS-HZ303 is described as a 6’ 3.5 mm Mini Audio Cable. It incorporates male 3.5mm plugs on both ends. The cable consists of two bundles of several inner conductor strands surrounded by insulation and one bundle of cotton yarn strands. The bundles are collectively surrounded by an aluminum sheath, then a spiral shield and finally a paper sheath. That collective bundle is finally surrounded by a PVC jacket. See representative image […] below: 
 […] The cable designated as NS-HZ304 is described as a 6’ 3.5 mm Audio Extension Cable. The cable consists of two bundles of several inner conductor strands surrounded by insulation and one bundle of cotton yarn strands. It incorporates a male 3.5mm connector on one end and a female 3.5 mm connector on the other end. The bundles are collectively surrounded by an aluminum sheath, then a spiral shield and finally a paper sheath. That collective bundle is finally surrounded by a PVC jacket. See representative image […] below: 
 […] The cable designated as NS-HZ503 is described as a 6’ Mini-to-RCA Stereo Audio Cable. It consists of an insulated electric cable that is manufactured in a “Y” shaped configuration. It incorporates a 3.5mm connector on one end. A single cable exits this connector and eventually splits into two cables. At the end of each of the two split cables is an RCA connector, one red and one white. The approximate length of this cable assembly is 6 feet. Each cable consists of a bundle of several strands of central conductor immediately surrounded by insulating material, which is then surrounded by a spiral shield, a paper sheath and finally a PVC jacket. See representative image […] below: 
 […] The cable designated as NS-HZ504 is described as a 6’ Composite Video Stereo Audio Cable. It consists of three adjacent connected bundles of multiple strands of inner conductor. The first two identical bundles of inner conductor are each immediately surrounded by dielectric insulating material, then a spiral shield, paper and a PVC jacket. Each of those bundles terminates on each end with two audio jacks. The third bundle is immediately surrounded by dielectric insulating material, a foil shield, a braid shield, and finally a PVC jacket. The third bundle terminates at each end with a video jack. See representative image […] below: 
 […] The cable designated as NS-HZ501 is described as a 6’ Stereo Audio Cable. It consists of two identical, adjacent bundles of multiple strands of inner conductor. The cable terminates on both ends with two audio jacks. Each bundle of inner conductor is immediately surrounded by PVC insulation, then a spiral shield that acts as a ground and is not a conductor to carry a signal back to the source of the signal (“GND”), paper and a PVC jacket. See representative image […] below: 
 […] The cable designated as NS-HZ505 is described as a 6’ S-Video Cable. It consists of a strand of cotton and two identical adjacent bundles of multiple strands of inner conductor, with each bundle encased in insulation and a foil braid shield that acts as a ground, and with the cotton strand and encased bundles of center conductor all collectively encased in a sheath of paper filling and then a PVC jacket. The cable terminates on each end with a male-to-male video connector. See representative image […] below: 
 […] The cable designated as NS-HZ508 is described as a 6’ Component Video Cable. This cable has three conductors encased in a single PVC jacket across its length. The cable is split into three male RCA connectors on both ends. This cable has three inner conductors that carry the video signal. The shielding acts as a ground (not as a secondary conductor to return current back to the source). Each bundle is immediately surrounded by insulating material, foil braid shielding and then a PVC jacket. See representative image […] below: 
 […] The cable designated as NS-POY3506 is described as a 6’ Y-Audio cable. The cable is split into a “Y” shaped configuration, the terminates into a single audio jack on one end and splits into two audio jacks on the other end. It consists of two adjacent bundles of center conductor. Each bundle is immediately surrounded by dielectric insulating material, spiral shielding, paper and then a PVC jacket. See representative image […] below: 
 […] The cable designated as RF-G1208 is an 8’ Component Video Cable. It consists of three adjacent single strands of center conductor. Each strand of center conductor is immediately surrounded by nitrogen injected polyethylene foam insulating material, aluminum foil, copper braid and a PVC jacket. Those three bundles each terminate on both ends with male RCA connectors. See representative image […] below: 
 […] The cable designated as RF-G1203 is described as a 12’ Composite A/V Cable. It consists of three adjacent bundles of center conductor strands. This cable has five conductors encased in a single PVC jacket across its length. The cable is split into three male RCA connectors on each end. The complete cable has five inner conductors (two audio and one video cable). Each individual audio bundle making up the complete cable has two inner conductors. The third bundle (video) has a single inner conductor but has RCA. See representative image […] below: 
 […] The cable designated as NS-HZ510 is described as a 15’ Subwoofer Cable. It consists of two bundles of multiple center conductor strands each immediately surrounded by PVC insulation. There is no outer concentric conductor. The combinations of center conductor and PVC insulation are collectively surrounded by a paper sheath and a PVC jacket and terminate on each end with male RCA plugs. See representative image […] below: 
 […] The product designated as NS-HZ306 is described as a 20’ Headphone Extension and Adapter Kit. The cable in the kit consists of three bundles of multiple strands of center conductor, with each bundle immediately surrounded by polypropylene insulation. There is no outer concentric conductor. The three bundles are then collectively surrounded 

Initially, we note that the matter is protestable under 19 U.S.C. §1514(a)(2) as a decision on classification. With respect to those entries that liquidated within 180 days of August 2, 2017, the protest was timely filed. See Miscellaneous Trade and Technical Corrections Act of 2004, Pub. L. 108-429, § 2103(2)(B)(ii), (iii)(codified as amended at 19 U.S.C. § 1514(c)(3)(2006)). Further Review of the protest is properly accorded pursuant to 19 C.F.R. § 174.24(a) because the protest decision is alleged to be inconsistent with a ruling of the Commissioner of Customs or his designee. The HTSUS provisions at issue are as follows:8544 Insulated (including enameled or anodized) wire, cable (including coaxial cable) and other insulated electric conductors, whether or not fitted with connectors; optical fiber cables, made up of individually sheathed fibers, whether or not assembled with electric conductors or fitted with connectors: * * *8544.20.00 Coaxial cable and other coaxial electric conductors. * * * Other electric conductors, for a voltage not exceeding 1,000 V:8544.42 Fitted with connectors: * * * Other:8544.42.20 Of a kind used for telecommunications.8544.42.90 Other. Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely based on GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order. In addition, in interpreting the HTSUS, the Explanatory Notes (ENs) of the Harmonized Commodity Description and Coding System may be utilized.  The ENs, although not dispositive or legally binding, provide a commentary on the scope of each heading, and are generally indicative of the proper interpretation of the HTSUS. See T.D. 8980, 54 Fed.