The tariff classification of visual signaling equipment from South Korea and Taiwan

NY M85560 August 10, 2006 CLA-2-85:RR:NC:N1:101 M85560 CATEGORY: Classification TARIFF NO.: 8512.20.4040 Mr. Joe Kobayashi Import Department Panor Corporation 125 Cabot Court Hauppauge, NY 11788 RE: The tariff classification of visual signaling equipment from South Korea and Taiwan Dear Mr. Kobayashi: In your letter dated July 26, 2006 you requested a tariff classification ruling. The first item is Part number M003PB with the product name Air cleaner Marker with 8 Round amber lenses. This article is affixed vertically, facing forward, in front of a cylindrical air cleaner of a truck tractor in the space between the door and engine hood, to indicate the vehicle’s presence and width with its non-flashing light that is sourced from LEDs and sent through 8 amber lenses on the stainless steel panel. On the backside is a pre-wired OEM connector for easy installation. The second item is Part number M06BR with the product name Blank Stainless Steel air cleaner panels. This article is a blank stainless steel housing panel for the Air Cleaner Marker whose function described above. It has 6 holes to accommodate equal number of lenses. The third item is Part number M20323R with the product name Stainless Steel ID bar-Red. This article is affixed horizontally to the rear – center of trailers, vans recreational vehicles and concrete mixers, etc., facing rearward to indicate presence of a wide vehicle through its 3 non-flashing red lenses in accordance with National Highway Traffic Safety Administration requirement. The base of this article is made of stainless steel with a matt-finish on the outside. The fourth item is Part number M20343R with the product name aluminum ID Bar. This article has the same functional purpose as the Stainless Steel ID Bar-Red, except that its base is of aluminum. The applicable subheading for all the articles will be 8512.20.4040, Harmonized Tariff Schedule of the United States (HTSUS), 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. The rate of duty will be 2.5 percent. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. You are of the opinion that these articles should be lighting as opposed to signaling equipment. The function of these articles is to indicate both the presence and size of the vehicles. The fact that they are non-flashing does not preclude their function as signaling equipment 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