Wiring harness classification: assembled harnesses are distinct products classifiable as wires and cables and subject to excise duty. Wiring harnesses produced from duty-paid wires and cables constitute a new, distinct product due to substantial value addition and assembly to customer specifications; they are classifiable under the tariff description for wires and cables and chargeable to the appropriate excise duty rate, with the parts-and-accessories exclusion not applying to this product.
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Wiring harness classification: assembled harnesses are distinct products classifiable as wires and cables and subject to excise duty.
Wiring harnesses produced from duty-paid wires and cables constitute a new, distinct product due to substantial value addition and assembly to customer specifications; they are classifiable under the tariff description for wires and cables and chargeable to the appropriate excise duty rate, with the parts-and-accessories exclusion not applying to this product.
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