Degaussing coil classification for colour televisions affirmed under Chapter 8529.00, not as an insulated cable assembly.

Degaussing coils used in colour television sets were treated as parts and accessories used solely or principally with apparatus of Chapter Headings 8525 to 8528, so classification under Chapter Heading 8529.00 was held more appropriate. Evidence from manufacturers and commercial trade usage supported the view that the product functioned as a television part rather than a mere insulated wire assembly. The departmental classification under Chapter Heading 84.44 as an insulated cable assembly was rejected.

---

---

Issues: Whether degaussing coil used in colour televisions is classifiable under Chapter Heading 8529.00 as parts and accessories for use solely or principally with apparatus of Chapter Headings 8525.00 to 8528.00, or under Chapter Heading 84.44 as insulated cable assembly.

Analysis: The product was found to be used as part of colour television sets, and the evidence from manufacturers and commercial trade usage supported this position. The reasoning adopted for classification under Chapter Heading 8529.00 was found more appropriate than the departmental view that it was merely an insulated wire assembly under Chapter Heading 84.44.

Conclusion: The degaussing coil is classifiable under Chapter Heading 8529.00 and not under Chapter Heading 84.44.

---