&&The “04 Pair Cat6 UTP 23AWG PVC Data cable 305mtr/Roll” is described as a Category 6, unshielded twisted pair solid cable in a 23 American Wire Gauge (AWG) conductor. The composition of the good is solid copper packed on a reel in the box of 305 metres. Based on the information provided, the product has a maximum voltage rating of 300V and D.C. resistance maximum of 26.0 Ohms. The anticipated use of the goods is for data and voice communications.

&&You have requested classification as 8544.49.00.19 which provides for, “Insulated…wire, cable…and other insulated electric conductors, whether or not fitted with connectors; optical fibre cables, made up of individually sheathed fibres, whether or not assembled with electric conductors or fitted with connectors. -Other electric conductors, for a voltage not exceeding 1,000 V: --Other-----Of copper: ------Other”.&&&&The Explanatory Note (3) to heading 85.44 states, in part, “The heading covers, inter alia: Telecommunications wires and cables (data transmission wires and cables) are generally made up of a pair, a quad or a cable core, the whole usually covered with a sheath. A pair or a quad consists of two or four insulated wires, respectively (each wire is made up of a single copper conductor insulated with a coloured material of plastics having a thickness not exceeding 0.5 mm), twisted together. A cable core consists of a single pair or a quad or multiple stranded pairs or quads”.&&&&Based on the product information provided, the 04 Pair Cat6 UTP 23AWG PVC Data cable 305mtr/Roll meets the terms of heading 85.44; not meeting the description of any preceding subheadings, it falls to subheading 8544.49.