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N173075 N1 Ruling Active

The tariff classification of a light from China

Issued July 18, 2011 by U.S. Customs and Border Protection.

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N1 N173075 (July 18, 2011)

Tariff classification

HTS codes: 8512.20.2040

Headings: 8512

Product description

Your sample will be returned to you as per your request. The item under consideration has been identified as a Vehicle Map Light (SKU # 69785). According to the information provided, the Vehicle Map Light measures approximately 10 inches long with a 1¼ inch LED light. The flexible 5-inch neck is made of PVC material and the lens cover is made of polycarbonate. The light head and connector are made of ABS (acrylonitrile, butadiene, and styrene) plastic. The portable connector plugs into most 12-volt vehicle power outlets and contains an on/off switch. The adjustable swivel neck allows the head to precisely aim the light where needed. This will allow for the reading of maps or locating lost items without using the bright overhead light.

Full text

N173075 July 18, 2011 CLA-2-85:OT:RR:NC:N1:101 CATEGORY: Classification TARIFF NO.: 8512.20.2040 Janet Pendris Hampton Direct P.O. Box 1199 Williston, VT 05495-1199 RE: The tariff classification of a light from China Dear Ms. Pendris, In your letter dated June 24, 2011, you requested a tariff classification ruling. Your sample will be returned to you as per your request. The item under consideration has been identified as a Vehicle Map Light (SKU # 69785). According to the information provided, the Vehicle Map Light measures approximately 10 inches long with a 1¼ inch LED light. The flexible 5-inch neck is made of PVC material and the lens cover is made of polycarbonate. The light head and connector are made of ABS (acrylonitrile, butadiene, and styrene) plastic. The portable connector plugs into most 12-volt vehicle power outlets and contains an on/off switch. The adjustable swivel neck allows the head to precisely aim the light where needed. This will allow for the reading of maps or locating lost items without using the bright overhead light. The applicable classification subheading for the Vehicle Map Light will be 8512.20.2040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electrical lighting … equipment … of a kind used for … motor vehicles…: Other lighting … equipment: Lighting equipment: For … vehicles … .” The rate of duty will be Free. 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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