CLA-2 CO:R:C:G 085774 TLS
Ms. Gail Dembek
Blazer International Corp.
2960 Hart Drive
Franklin Park, Illinois 60131
RE: Lighting equipment for motor vehicles
Dear Ms. Dembek:
Your letter of October 10, 1989 to us requested a ruling on
the proper tariff classification of lighting equipment under the
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA). This is our reply to that request.
FACTS:
The submitted sample is a sealed beam truck light. It
consists of heavy gauge steel housing, a stainless steel rim, a
double insulated lens, and shock mounts. The truck light is
designed to be mounted on the vehicle's front grille between the
normal headlights or on top of the vehicle above the front
windshield. It is intended for off-road use. You indicate that
in most cases only the housing by itself is imported. In some
cases, the unit with a quartz halogen bulb is imported.
ISSUE:
Under which Harmonized Tariff Schedule of the United States
Annotated (HTSUSA) heading are the sealed beam truck light and
the light housing properly classifiable:
1) 9405, HTSUSA, covering lamps and lighting fittings
including searchlights and spotlights and parts
thereof, not elsewhere specified or included;
illuminated signs, illuminated nameplates and the like,
having a permanently fixed light source, and parts
thereof not elsewhere specified or included;
2) 8512, HTSUSA, covering 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.
LAW AND ANALYSIS:
The General Rules of Interpretation (GRI) govern
classification of articles under the HTSUSA. GRI 1 requires us
to classify goods according to the terms of the headings and any
relative section or chapter notes. Heading 9405 provides for an
article that is a lamp or lighting fitting or a part thereof.
The sealed beam truck light is a lighting fitting that
operates as a supplement to a truck's normal lighting system.
The truck light is mounted (or fitted) on the truck itself and
becomes a functioning part of the vehicle. This meets the
description provided in 9405. We must refer to the notes of
chapter 94 for additional guidance, however. Note (f) of chapter
94 states that this chapter does not cover lamps or lighting
fittings of chapter 85.
Heading 8512 covers lighting equipment of a kind used for
motor vehicles and parts thereof. As noted before, the sealed
beam truck light is used as a supplement to a vehicle's normal
lighting when the truck is used off-road. This description of
use is within the terms required for classification under heading
8512.
Both heading 9405 and 8512 provide for lighting equipment.
Heading 8512 must take precedence over heading 9405, however,
because note (f) of chapter 94 directs us to chapter 85 if an
article described under one of its headings is also described in
a heading under chapter 85. Therefore, the sealed beam truck
light is properly classifiable under heading 8512. The housing
is also properly classifiable under 8512.
HOLDING:
The sealed beam truck light is classified under subheading
8512.20.20, HTSUSA, as lighting equipment used for motor
vehicles. The sealed beam truck light housing is classified
under subheading 8512.90.60, HTSUSA, as a part of lighting
equipment used for motor vehicles.
Our file indicates your request pertains to a current
transaction at the port of Nogales. In the future, all inquiries
regarding current transactions should be made under the internal
advice procedures. See Customs regulations 177.1(a)(2)(i) and
177.11.
Sincerely,
John Durant, Director
Commercial Rulings Division