CLA-2 CO:R:C:M 955160 LTO
Ms. Mona Webster
Target Stores
33 South Sixth Street
P.O. Box 1392
Minneapolis, Minnesota 55440-1392
RE: Automobile Emergency Light; NY 881525 revoked; NY 860428; NY
860561; Section XVI, note 3; GRI 3(c); chapter 94, note 1(f)
Dear Ms. Webster:
This is in response to your letter of October 7, 1993,
requesting reconsideration of NY 881525, dated January 19, 1993,
which concerned the classification of an automobile emergency
light (style 27306) under the Harmonized Tariff Schedule of the
United States (HTSUS). Pursuant to section 625, Tariff Act of
1930 (19 U.S.C. 1625), as amended by section 623 of Title VI
(Customs Modernization) of the North American Free Trade
Agreement Implementation Act, Pub. L. No. 103-182, 107 Stat.
2057, 2186 (1993) (hereinafter "section 625"), notice of the
proposed revocation of NY 881525 was published February 16, 1994,
in the Customs Bulletin, Volume 28, Number 7.
FACTS:
The article in question is a plastic, oval-shaped, magnetic
automobile emergency light. The light measures approximately 3.5
inches in height by 2.5 inches in width at its widest dimension.
It possesses a swivel spotlight and amber flasher which are
activated by two "on-off" switch mechanisms. It has a magnetic
base and self-contained electrical cord that is designed to be
inserted into the vehicle's cigarette lighter. The light is
stored in a vinyl storage case.
In NY 881525, the light was held to be classifiable as other
electric lamps and lighting fittings under subheading 9405.40.80,
HTSUS. You contend that they are classifiable as electrical
lighting equipment of a kind used on motor vehicles under
subheading 8512.20.20, HTSUS.
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ISSUE:
Whether the automobile emergency light is classifiable as
other electric lamps and lighting fittings under subheading
9405.40.80, HTSUS.
LAW AND ANALYSIS:
The General Rules of Interpretation (GRI's) to the HTSUS
govern the classification of goods in the tariff schedule. GRI 1
states in pertinent part that "for legal purposes, classification
shall be determined according to the terms of the headings and
any relative section or chapter notes . . . ."
The headings at issue are as follows:
8512 Electrical lighting and signaling equipment
(excluding articles of heading 8539),
windshield wipers, defrosters and demisters,
of a kind used for cycles or motor vehicles;
parts thereof
* * * * * * * * * * * * *
9405 Lamps and lighting fittings including
searchlights and spotlights and parts thereof,
not elsewhere specified or included . . .
Note 1(f) to chapter 94, HTSUS, states that chapter 94 does
not cover lamps or lighting fittings of chapter 85. Thus, if the
light in question is classifiable under heading 8512, HTSUS, it
cannot be classified under heading 9405, HTSUS.
The Harmonized Commodity Description and Coding System
Explanatory Notes (EN) constitute the Customs Co-operation
Council's official interpretation of the Harmonized System.
While not legally binding, the ENs provide a commentary on the
scope of each heading of the Harmonized System, and are generally
indicative of the proper interpretation of these headings.
EN 85.12, pg. 1349, states that heading 8512, HTSUS, "covers
electrical apparatus and appliances specialised for use on cycles
or motor vehicles for lighting or signalling purposes." In NY
860428, dated February 28, 1991, and NY 860561, dated March 5,
1991, a worklight and spotlight were held to be classifiable as
other lighting equipment of a kind used for motor vehicles under
subheading 8512.20.20, HTSUS.
It is our opinion that the light in question is principally
used with motor vehicles, and is also classifiable under heading
8512, HTSUS. However, unlike the lights in NY 860428 and NY - 3 -
860561, the light in question performs both a lighting and
signaling function. Visual signaling equipment for motor
vehicles is classifiable under subheading 8512.20.40, HTSUS.
Accordingly, the light is prima facie classifiable under both
subheading 8512.20.20 (lighting equipment) and 8512.20.40 (visual
signaling equipment), HTSUS.
Note 3 to section XVI, HTSUS, provides that "machines
adapted for the purpose of performing two or more complementary
or alternative functions are to be classified as . . . being that
machine which performs the principal function." In this
instance, neither the lighting nor signaling function can be
considered the principal function, as the light possesses a
swivel spotlight/amber flasher which equally permits the use of
either function. Therefore, it is necessary to resort to GRI 3.
GRI 3, which is made applicable at the subheading level by
GRI 6, states that when "goods are, prima facie, classifiable
under two or more headings, classification shall be effected as
follows:"
(a) The heading which provides the most specific
description shall be preferred to headings
providing a more general description . . . .
(b) Mixtures, composite goods consisting of
different materials or made up of different
components, and goods put up in sets for
retail sale, which cannot be classified by
reference to 3(a), shall be classified as if
they consisted of the material or component
which gives them their essential character,
insofar as this criterion is applicable.
(c) When goods cannot be classified by reference
to 3(a) or 3(b), they shall be classified
under the heading which occurs last in
numerical order among those which equally
merit consideration.
The light in question is not classifiable according to
either GRI 3(a) (neither subheading is more specific) or 3(b) (no
single component provides the article with its essential
character). Therefore, the light is classifiable according to
GRI 3(c) under subheading 8512.20.40, HTSUS.
HOLDING:
The automobile emergency light is classifiable under
subheading 8512.20.40, HTSUS. The corresponding rate of duty for
articles of this subheading is 2.7% ad valorem. Accordingly, NY
881525, dated January 19, 1993, is revoked.
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In accordance with section 625, this ruling will become
effective 60 days after publication in the Customs Bulletin.
Publication of rulings or decisions pursuant to section 625 does
not constitute a change of practice or position in accordance
with section 177.10(c)(1), Customs Regulations (19 CFR
177.10(c)(1)).
Sincerely,
John Durant, Director
Commercial Rulings Division