The tariff classification of a motorcycle helmet brake light from ChinaLaurent de BernedeCosmo Connected6 Rue DuretParis, 75116France

N286620 June 6, 2017 CLA-2-85:OT:RR:NC:N4:109 CATEGORY: Classification TARIFF NO.: 8531.80.9051 RE: The tariff classification of a motorcycle helmet brake light from China Laurent de Bernede Cosmo Connected 6 Rue Duret Paris, 75116 France Dear Mr. de Bernede: In your letter, which was received by this office on May 15, 2017, you requested a tariff classification ruling. The item concerned is referred to as the “Cosmo Connected.” This electronic device is a brake light that mounts on the back of a motorcyclist’s helmet. It incorporates an accelerometer, a gyrometer, an LED signaling light, a processor and a Bluetooth transceiver. Once mounted to a helmet this device uses its LED lights to signal when the motorcyclists slows down and/or stops. It uses the accelerometer to sense the reduction in speed and the gyrometer to detect a fall. The processor is used to analyze the input from these sensors. Additionally, this device can be wirelessly connected to a smartphone that has a specific application installed (Cosmo Connected Application). The smart phone application makes it possible to have the user’s cell phone make a variety of emergency notification telephone calls automatically. In the event of an accident the gyrometer will detect the crash and send a signal to the user’s cell phone via the Bluetooth connection. Once the cell phone receives the accident notification from the Cosmo Connected, the cell phone will make emergency notification calls and even provide the cell phone’s GPS location to the intended party through the use of the Cosmo Connected Application. The applicable subheading for the Cosmo Connected will be 8531.80.9051, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electric sound or visual signaling apparatus…: Other apparatus: Other: Other.” The duty rate will be 0.9%. 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 https://hts.usitc.gov/current. 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 Steven Pollichino at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division