The tariff classification of a vehicle reversing alarm from China

 N329146 November 29, 2022 CLA-2-87:OT:RR:NC:N2:201 CATEGORY: Classification TARIFF NO.: 8512.30.0040; 9903.88.03 John W. Abbott Brigade Electronics Inc 1976 W Tyson Road Portland, IN 47371 RE: The tariff classification of a vehicle reversing alarm from China Dear Mr. Abbott: In your letter dated November 3, 2022, you requested a tariff classification ruling. The item under consideration has been identified as the Backalarm® Reversing Bleeper (Model BBS-87). It is an 87-decibel white sound vehicle reversing alarm, which is designed to activate when a vehicle has been set to a reversing gear. The alarm auditorily warns pedestrians that a vehicle is reversing. You state that the item is constructed from PCB and is mounted in a plastic housing with an internal speaker. The dimensions are 105 millimeter (mm) in width, 65 mm in height, and 32 mm in depth. The rated voltage for this device is 12/24 volts with a maximum current of 0.5 amps. It has a mechanical vibration of 10G and an operating temperature of -40 to +85° C. The applicable subheading for the Backalarm® vehicle reversing alarm (Model BBS-87) will be 8512.30.0040, 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: Sound signaling equipment: Other.” The general rate of duty will be 2.5% ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8512.30.0040, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty.  At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 8512.30.0040, HTSUS, listed above.The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading.  For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively. 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 the 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 Matthew Sullivan at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division