PVC insulated cable fitted with connectors was treated as a...

PVC insulated cable fitted with connectors was treated as a specifically covered electric cable under tariff heading 8544 42 20, so its end use in a Driver Monitoring System did not displace the specific entry; on that basis, the claimed customs exemption was available. By contrast, the Driver Monitoring System unit and controller assemblies were not signalling apparatus under heading 8512 because they did not themselves generate the warning output; they only captured and processed data, while the alert was produced through other vehicle components. As they were purpose-built automotive sub-assemblies with no independent Chapter 85 classification, they fell under residual motor vehicle parts heading 8708 99 00, and the exemption claim tied to heading 8512 did not apply.

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