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894720 89 Ruling Active

The tariff classification of a motor vehicle light from China, South Korea, Taiwan or Hong Kong

Issued February 23, 1994 by U.S. Customs and Border Protection.

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89 894720 (February 23, 1994)

Tariff classification

HTS codes: 8512.20.2040

Headings: 8512

Product description

You have submitted a sample of the product. The imported product is a motor vehicle light that is housed in a water resistant ABS molded plastic case. The top of the case has a fold-down type carrying handle. The portable light features a 12 volt, 100 watt, halogen bulb. Other features include a glass lens and a safety grill in front of the lens, and a heavy duty lamp mounting bar. The front portion of the housing measures approximately six inches high by 7 inches wide. A length of electrical cord is attached to a special panel at the rear of the housing. The opposite end of the cord is connected to a plug which is designed to be inserted into a standard automobile cigarette lighter. The All Trade motor vehicle light may be placed on the roadside during an emergeny, or it may be placed on the workshop floor during automobile maintenance.

CBP rationale

The applicable subheading for the All Trade motor vehicle light will be 8512.20.2040, Harmonized Tariff Schedule of the United States (HTS), which provides for other lighting equipment for the vehicles of subheading 8701.

Full text

NY 894720 February 23, 1994 CLA-2-85:S:N:N1:101-894720 CATEGORY: Classification TARIFF NO.: 8512.20.2040 Mr. Troy E. Clarke CBT International, Inc. 110 West Ocean Blvd., Suite 1003 Long Beach, CA 90892 RE: The tariff classification of a motor vehicle light from China, South Korea, Taiwan or Hong Kong Dear Mr. Clarke: In your letter dated January 25, 1994, on behalf of All Trade Inc., Long Beach, CA, you requested a tariff classification ruling. You have submitted a sample of the product. The imported product is a motor vehicle light that is housed in a water resistant ABS molded plastic case. The top of the case has a fold-down type carrying handle. The portable light features a 12 volt, 100 watt, halogen bulb. Other features include a glass lens and a safety grill in front of the lens, and a heavy duty lamp mounting bar. The front portion of the housing measures approximately six inches high by 7 inches wide. A length of electrical cord is attached to a special panel at the rear of the housing. The opposite end of the cord is connected to a plug which is designed to be inserted into a standard automobile cigarette lighter. The All Trade motor vehicle light may be placed on the roadside during an emergeny, or it may be placed on the workshop floor during automobile maintenance. The applicable subheading for the All Trade motor vehicle light will be 8512.20.2040, Harmonized Tariff Schedule of the United States (HTS), which provides for other lighting equipment for the vehicles of subheading 8701.20 or heading 8702, 8703, 8704, 8705 or 8711. The rate of duty will be free. As you requested, the sample will be returned to your office. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport

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