HQ 083431: Cable splicing kit

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 083431

                        November 13, 1989


CLA-2 CO:R:C:G  083431  JMH

CATEGORY:  Classification

TARIFF NO.:  3909.50.50

Daniel W. Szymanski
Traffic Manager
Panduit Corp.
17301 Ridgeland Avenue
Tinley Park, Illinois  60477-0981

RE:  Cable splicing kit

Dear Mr. Szymanski:

     Your letter of November 15, 1988, requesting a ruling
classification under the Harmonized Tariff Schedule of the United
States (HTSUSA) for your Cell-Cast cable splicing kit was
referred to this office for a reply.

FACTS:

     The merchandise in question, the Cell-Cast cable splicing
kit, is imported from Switzerland.  The kit consists of a
thermoplastic mold, plastic sealing tape, and a two-part
polyurethane casting resin.  The mold is placed around the cables
to be spliced together, the ends of the mold are sealed to the
cables with the tape, and then the resin is poured into the mold.

     The Cell-Cast kit is for industrial use in the splicing of
electrical, telephone, and signal cables.  It will be sold
directly to the users.

ISSUE:

     Whether General Rule of Interpretation 3(b) of the HTSUSA
covers goods to be sold directly to the end user and in retail
stores.

LAW AND ANALYSIS:

     The classification of merchandise under the HTSUSA is
governed by the General Rules of Interpretation (GRI's).  GRI 1
states in part that "for legal purposes, classification shall be
determined according to the terms of the headings and any
                               -2-

relative section or chapter notes and...according to the
following provisions."  The "following provisions" include GRI
3(b) which states "...goods put up in sets for retail
sale...shall be classified as if they consisted of the material
or component which gives them their essential character..."
(emphasis added).

     In the present situation, the mold, resin, and tape are
sold together as a set.  However, they are not sold in retail
stores.  Since there are no chapter or section notes which
address this point, the Explanatory Notes to the HTSUSA must be
examined.  Although not dispositive, the Explanatory Notes are to
be looked to for the proper interpretation of the HTSUSA.  54 Fed
Reg. 35127, 35128 (August 23, 1989).

     The Explanatory Note for GRI 3 is instructive. The
Explanatory Note states:

     For the purposes of the Rule, the term "goods put up in
     sets for retail sale" shall be taken to mean goods
     which:
     (a)  consist of at least two different articles which are,
          prima facie, classifiable in different headings.
          Therefore, for example, six fondue forks cannot be
          regarded as a set within the meaning of the Rule;
     (b)  consist of products or articles put up together to meet
          a particular need or carry out a specific activity; and
     (c)  are put up in a manner suitable for sale directly to
          users without repacking (e.g., in boxes or cases or on
          boards).  (emphasis added)  Harmonized Commidity
          Description and Coding System, Vol. 1, p. 4.

     Since the parts of the definition are listed in the
conjunctive, all three parts must be fulfilled.  First, the Cell-
Cast kit is made of three items, all of which are classifiable in
different headings of the HTSUSA.  Secondly, the three products
are sold together for the singular purpose of splicing cables.
Finally, the kit is sold directly to its users without any
further packaging or packing.  Therefore, the Cell-Cast kit are
"goods put up in sets for retail sale" within the meaning of GRI
3(b).

     In order to classify the kit it must be determined which
component gives the set its "essential character."  It is the
opinion of this office that the polyurethane casting resin gives
the kit its essential character.  All parts of the kit are
necessary.  However, it is the resin which acts as the splicing
agent to hold the wires together.  Furthermore, the importer's
catalogue focuses primarily upon the various resins indicating
that the resin is the crucial element of the activity.

     Since the resin gives the kit its essential character, the
                               -3-

classification for the resin will be the classification for the
entire set.  The appropriate classification for the resin is
within heading 3909, HTSUSA, as "Amino-resins, phenolic resins
and polyurethanes, in primary forms..."  Therefore, the Cell-Cast
cable splicing kit is classified within heading 3909, HTSUSA.

HOLDING:

     The Cell-Cast cable splicing kit is a set within the meaning
of GRI 3(b), with the polyurethane casting resin giving the kit
its essential character.  The Cell-Cast kit is to be classified
within the subheading 3909.50.5000, HTSUSA, for polyurethane
resin.  The rate of duty is 6.3 percent ad valorem.

                              Sincerely,



                              John Durant, Director
                              Commercial Rulings Division