N015649 N0 Ruling Active

The tariff classification of visual signaling equipment from Taiwan

Issued August 16, 2007 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8512.20.4040

Headings: 8512

Product description

The item concerned is a 12 Volt Magnetic Towing Light Kit (SKU# 94413). The Magnetic Towing Light Kit consists of two (2) double sided, 4 ½ inch diameter, round lamps with amber and red polystyrene lenses that affix to the rear of a motor vehicle by means of magnets attached to the bottom of each lamp’s rectangular base. They are powered via an attached 20 ft. wiring harness with a standard 4-pin automotive connector. There is 7 ft. of wiring between the lamps to accommodate various vehicle sizes.

Full text

N015649 August 16, 2007 CLA-2-85:RR:E:NC:N1:101 CATEGORY: Classification TARIFF NO.: 8512.20.4040 Carolyn Laskavy, Import Compliance Specialist Central Purchasing, LLC 3491 Mission Oaks Blvd. Camarillo, CA 93012-5034 RE: The tariff classification of visual signaling equipment from Taiwan Dear Ms. Laskavy, In your letter dated August 10, 2007, you requested a tariff classification ruling. The item concerned is a 12 Volt Magnetic Towing Light Kit (SKU# 94413). The Magnetic Towing Light Kit consists of two (2) double sided, 4 ½ inch diameter, round lamps with amber and red polystyrene lenses that affix to the rear of a motor vehicle by means of magnets attached to the bottom of each lamp’s rectangular base. They are powered via an attached 20 ft. wiring harness with a standard 4-pin automotive connector. There is 7 ft. of wiring between the lamps to accommodate various vehicle sizes. The applicable classification subheading for the 12 Volt Magnetic Towing Light Kit (SKU# 94413) will be 8512.20.4040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electrical…signaling equipment …, …of a kind used for…motor vehicles … : Other…visual signaling equipment: Visual signaling equipment: For…vehicles…”. The rate of duty will be 2.5%. Duty rates are provided for your convenience and are subject to change. The text of the most recent Harmonized Tariff Schedule of the United States and the accompanying duty rates are provided on the World Wide Web at http://ww.usitc.gov /tata/hts/. 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 Richard Laman at 646-733-3017. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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