Classification of Trailer Lighting Kit from Taiwan

HQ 084654 August 17, 1989 CLA-2 CO:R:C:G 084654 TLS CATEGORY: Classification TARIFF NO.: 8512.20.2000 Ms. Gail Dembek Blazer International Corporation 2960 Hart Drive Franklin Park, Illinois 60131 RE: Classification of Trailer Lighting Kit from Taiwan Dear Ms. Dembek: Your letter of April 27, 1989 to our New York office requested a ruling on the proper tariff classification of a trailer lighting kit under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). It has been referred to this office for reply. FACTS: The submitted sample is a trailer lighting kit, which consists of the following: two red lens rear lights, two amber lens side clearance lights, one plastic license plate bracket, connectors, and the necessary hardware, wiring, and instructions for installation. The entire kit is packaged to be sold as one complete unit. The trailer lighting kit is used to provide lighting for car and truck trailers when those trailers obstruct the view of the automobile's standard lighting. ISSUE: Under which Harmonized Tariff Schedule of the United States Annotated (HTSUSA) heading is the trailer lighting kit properly classifiable: 1) 9405, HTSUSA, covering lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated nameplates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included; 2) 8512, HTSUSA, covering electrical lighting or signaling equipment (excluding articles of heading 8539), windshield wipers, defrosters and demisters, of a kind used for cycles or motor vehicles; parts thereof. LAW AND ANALYSIS: The General Rules of Interpretation (GRI) govern classification of articles under the HTSUSA. GRI 1 requires us to classify goods according to the terms of the headings and any relative section or chapter notes. Heading 9405 provides for an article that is a lamp or lighting fitting or a part thereof. The trailer lighting kit consists of lighting fittings that operate as one unit, meeting the description provided in 9405. We must refer to the notes of chapter 94 for additional guidance, however. Note (f) of chapter 94 states that this chapter does not cover lamps or lighting fittings of chapter 85. Heading 8512 covers lighting equipment of a kind used for motor vehicles and parts thereof. The trailer lighting kit is used as a substitute for a vehicle's normal lighting when those lights are obstructed by the trailer. The lights in this kit act as the lighting equipment for the vehicle's rear and side when used in this manner. This is within the terms required for classification under heading 8512. Both heading 9405 and 8512 provide for lighting equipment. Heading 8512 must take precedence over heading 9405, however, because note (f) of chapter 94 directs us to chapter 85 if an article described under one of its headings is also described in a heading under chapter 85. The trailer lighting kit is properly classifiable under heading 8512. HOLDING: The trailer lighting kit is properly classified under subheading 8512.20.2000, HTSUSA, covering other lighting equipment of a kind used for motor vehicles. Sincerely, John Durant, Director