Computer interface cable classification turns on specific machine use and Section XVI Note 4, placing them under Chapter 8471.00.

Interface cable assemblies made by affixing connectors to procured cables for use between parts of a computer system were classified by reference to their specific machine use and manufacturing process. Because the cables were dedicated to computer systems and not interchangeable, Note 4 of Section XVI governed classification, placing the goods under the computer-related heading rather than the general cable heading. The goods were therefore correctly classifiable under Chapter 8471.00 and not under Chapter 8544.00.

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Issues: Whether interface cable assemblies, made by affixing connectors to procured cables for use between parts of a computer system, were classifiable under Chapter 8471.00 or under Chapter 8544.00.

Analysis: The item was examined with reference to its manufacturing process and end use. The cables were procured from the market and only connectors were affixed to make interface cables for computer systems. As the cables were specific to the machines to be connected and were not interchangeable, the classification was governed by Note 4 of Section XVI and the goods were treated as falling under the computer-related heading rather than the general cable heading.

Conclusion: The goods were correctly classifiable under Chapter 8471.00 and not under Chapter 8544.00.

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