The tariff classification of signaling equipment from China

N018324 November 5, 2007 CLA-2-85:OT:RR:NC:N1:101 CATEGORY: Classification TARIFF NO.: 8512.20.4040 Linda Louie - Vice President, Imports Division United Customhouse Brokers, Inc. 540 E. Alondra Blvd. Gardena, CA 90248-2904 RE: The tariff classification of signaling equipment from China Dear Ms. Louie, In your letter dated September 26, 2007, you requested a tariff classification ruling on behalf of Hyundai Autonet Pontus America of Santa Fe Springs, California. The item concerned is the AOS Display which is to be incorporated into Hyundai Auto’s USA built vehicles after importation. The function of the Display is to show, via text and graphics backlit by LEDs (light-emitting diodes), whether a particular passenger is wearing their seatbelt or not and whether the air bag system is operational or not. The AOS Display is a small, rectangular construct of black plastic with a printed circuit board and associated electronic components inside. When the LEDs inside the Display are activated, they can illuminate the words “OFF” or “ON” and a picture of a seated car passenger with a shoulder harness belt strapped across their chest. The display measures 2 ¾ inches in length X ¾ of an inch in width X ¾ of an inch in depth. In your Request, you propose classification of the AOS Display in subheading 8531.20.0040 of the Harmonized Tariff Schedule of the United States (HTSUS) which provides for “Electric … visual signaling apparatus … other than those [ … of a kind used for … motor vehicles … or railways, streetcar lines, subways, roads, inland waterways, parking facilities, port installations or airfields … ]: Indicator panels incorporating liquid crystal devices: Other”. Classification of goods in the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRIs). GRI 1. states, “ ... classification shall be determined according to the terms of the headings ... ". General Note 3. (h) (vi) to the HTSUS states, “ ... a reference to “headings” encompasses subheadings indented thereunder.”. The text of subheading 8531.20.00 of the HTSUS states that it (the subheading) applies to “Electric … visual signaling apparatus … other than those of heading 8512 … ”. Heading 8512 provides for “Electrical … signaling equipment … of a kind used for … motor vehicles … ”, therefore any “signaling equipment” used “for … motor vehicles” (such as the AOS Display) cannot be classified in HTSUS subheading 8531.20.0040. The applicable classification subheading for the AOS Display 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