The tariff classification of Vehicle Lighting and Signaling Equipment from China

NY K88376 August 13, 2004 CLA-2-85:RR:NC:MM:101 K88376 CATEGORY: Classification TARIFF NO.: 8512.20.2040, 8512.20.4040 Mr. Steven B. von Dobschutz Sound Off, Inc. P.O. Box 206 5132 37th Avenue Hudsonville, Michigan 49426 RE: The tariff classification of Vehicle Lighting and Signaling Equipment from China Dear Mr. von Dobschutz : In your letter dated July 26, 2004 you requested a tariff classification ruling. You submitted samples that we are returning to you, as well as technical drawings of vehicle lighting and signaling equipment for use on emergency and commercial vehicles. Item #1. A 4-inch Round Generation 2 LED Dual Light System Reverse Lamp. This unit is a complete light assembly intended for backup/reverse illumination on a vehicle. The unit contains generation 2 LED’s (Light Emitting Diode) on a circuit board, housed within a black plastic case, and having a clear optical lens sonic welded to the black plastic case. Item #2. A 4-inch Yellow Rear Turn Generation 2 LED Lamp. The unit is similar in shape and assembly to Item #1, except that the LED’s emit yellow light, and the unit is intended for signaling instead of illumination. The unit is intended for use on vehicles as a rear turn lamp. Item #3. An LED School Bus Warning Lamp. The unit is a complete light assembly. The unit contains Generation 2 LED’s on a circuit board, a built in flasher to alternate and/or strobe the light, a potting compound to encapsulate most of the circuitry, a black anodized heatsink to dissipate heat, a black plastic rear housing sonic welded to a red lens, with wires exiting the rear of the unit to control function. Item #4. A dome light for vehicles. This unit is a dome light for vehicles, operating on a 12-volt DC system, having a 10-watt incandescent bulb providing white light, and a series of red LED’s providing red light. The purpose of the red LED’s is to provide adequate visibility for the driver/occupant of the vehicle, while allowing them to retain night vision. The applicable subheading for Item #1 - A 4-inch Round Generation 2 LED Dual Light System Reverse Lamp and Item #4 - A dome light for vehicles will be 8512.20.2040, Harmonized Tariff Schedule of the United States (HTS), which provides for 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: Other Lighting or visual signaling equipment: Lighting equipment…For the vehicles of subheading 8701.20 or heading 8702, 8703, 8704, 8705 or 8711. The rate of duty will be Free. The applicable subheading for Item #2 - A 4-inch Yellow Rear Turn Generation 2 LED Lamp and Item #3 - An LED School Bus Warning Lamp will be 8512.20.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for 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: Other Lighting or visual signaling equipment: Visual signaling equipment: For the vehicles of subheading 8701.20 or heading 8702, 8703, 8704, 8705 or 8711. The rate of duty will be 2.5% ad valorem. 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 Robert DeSoucey at 646-733-3008. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division