The tariff classification of a "Safety Flasher" from Taiwan

NY A80951 March 29, 1996 CLA-2-85:RR:NC:MA: 112 A80951 CATEGORY: Classification TARIFF NO.: 8531.80.8050 Mr. Paul C. Gentzke Fritz Companies, Inc. Peace Bridge Plaza, Suite 315 Buffalo, NY 14213 RE: The tariff classification of a "Safety Flasher" from Taiwan Dear Mr. Gentzke: In your letter dated March 4, 1996, on behalf of Kimo Enterprises, Inc., you requested a tariff classification ruling. As indicated by the submitted sample, the "Safety Flasher" consists of an oval-shaped plastic housing which contains two LED's and a red plastic transparent cover. The unit is battery operated and is controlled by an on-off button. A Velcro strap and belt clip attachment are also included. The "Safety Flasher" is intended to be worn by individuals at night when the flashing LED's are generally visible for a distance of up to 2,000 feet. The applicable subheading for the "Safety Flasher" will be 8531.80.8050, Harmonized Tariff Schedule of the United States (HTS), which provides for other electric visual signaling apparatus. The rate of duty will be 2.1 percent ad valorem. In your request, you suggest classification under subheading 8512.20.4080. Heading 8512 provides for electrical lighting or signaling equipment...of a kind used for cycles or motor vehicles. Although the "Safety Flasher" may be used during cycling, it is not of the class or kind of visual signaling apparatus which is principally used for cycles. Therefore, heading 8512 is not applicable in this instance. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist David Curran at 212-466-5680. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division