CLA-2 OT:RR:CTF:TCM H185720 CkG
TARIFF NO: 8512.10.40
Mr. Gene Carleton
Performance Bicycle
144 Old Lystra Road
Chapel Hill, NC 27517
Re: Request for Binding Ruling for the Skully® Skull Light
Dear Mr. Carleton:
This is in response to your request of August 23, 2011, on behalf of Performance Bicycle, for a binding ruling on the classification under the Harmonized Tariff Schedule of the United States of the Skully® Skull Light.
FACTS:
The merchandise at issue is identified as the Skully® Skull Light, item S-L324. The sample provided for our examination consists of a rubberized plastic skull measuring 25 mm (W) x 29 mm (H) x 20 mm (D), with two mounting straps extending back from the top of the skull. Each strap has a small loop on one end which connects to a knob on each side of the bottom of the skull. The skull has two LED lights for eyes which illuminate when the nose is depressed. The LEDs have three settings: steady on, steady off, or flashing mode. The light has a visibility of up to 600 meters. The Skull Light’s stated use is as a bicycle signaling light. The straps can be wrapped around a bicycle handbar or seat post, between 2 bicycle spokes, or through the weave of a bicycle basket. The Skull Light is packaged together with an instruction manual, batteries and a rubber seat post pad, which is a small, curved rubber pad designed to fit around a bicycle post. The Skull Light wraps around the pad for a more secure grip on the post.
ISSUE:
Whether the Skull light is classified as electrical signaling equipment of a kind used for cycles, in heading 8512, HTSUS.
LAW AND ANALYSIS:
Classification of goods under the HTSUS is governed by the General Rules of Interpretation (GRI). GRI 1 provides that classification shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs, 2 through 6, may then be applied in order.
The HTSUS provisions at issue are as follows:
8512: 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:
8512.10: Lighting or visual signaling equipment of a kind used on bicycles:
8512.10.40: Visual signaling equipment . . .
* * * * *
8513: Portable electric lamps designed to function by their own source of energy (for example, dry batteries, storage batteries, magnetos), other than lighting equipment of heading 8512; parts thereof:
8513.10: Lamps:
8513.10.40: Other . . . . .
* * * * *
8531: Electric sound or visual signaling apparatus (for example, bells, sirens, indicator panels, burglar or fire alarms), other than those of heading 8512 or 8530; parts thereof:
8531.80.00: Other apparatus . . .
* * * * *
The Harmonized Commodity Description and Coding System (HS) Explanatory Notes (“ENs”) constitute the official interpretation of the HS. While not legally binding or
dispositive, the ENs provide a commentary on the scope of each heading of the HS at the international level, and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127 (August 23, 1989).
The EN to heading 8512, HTSUS, provides, in pertinent part, as follows:
This heading covers electrical apparatus and appliances specialised for use on cycles or motor vehicles for lighting or signalling purposes
…
The heading includes, inter alia :
…
Dynamos for generating electric current by means of a friction wheel running on one of the tyres or wheel rims of a bicycle or, in some rare cases, of a motor cycle.
…
Other electrical visual signalling apparatus, e.g., illuminated triangles
for vehicles with trailers , illuminated indicators (of the revolving dome type
or the "lightbar" type) for taxis, police vehicles, fire engines, etc.
* * * * *
You state that the intended use of the light is as a bicycle signaling light, to
alert others to the presence of the bicycle. Heading 8512, HTSUS, provides for, inter alia, “Electrical lighting or signaling equipment…of a kind used for cycles…”
Heading 8412, HTSUS, is a “principal use” provision and is thus governed by Additional U.S. Rule of Interpretation 1(a), HTSUS, which provides that:
In the absence of special language or context which otherwise requires--a tariff classification controlled by use (other than actual use) is to be determined in accordance with the use in the United States at, or immediately prior to, the date of importation, of goods of that class or kind to which the imported goods belong, and the controlling use is the principal use.
The Court of International Trade in Group Italglass, U.S.A., Inc. v. United States, 839 F. Supp. 866 (Ct. Int’l Trade 1993) stressed “that it is the principal use of the class or kind of good to which the imports belong and not the principal use of the specific imports that is controlling under the Rules of Interpretation.” Group Italglass, 839 F. Supp. at 867.
The courts have provided factors, which are indicative, but not conclusive, to apply when determining whether merchandise falls within a particular class or kind. These include: general physical characteristics, the expectation of the ultimate purchaser, channels of trade, environment of sale (accompanying accessories, manner of advertisement and display), use in the same manner as merchandise which defines the class, economic practicality of so using the import, and recognition in the trade of this use (the “Carborundum factors”). See United States v. Carborundum Company, 63 CCPA 98, C.A.D. 1172, 536 F. 2d 373 (1976), cert. denied, 429 U.S. 979 (1976). See also Lennox Collections v. United States, 20 CIT 194, 196 (1996). Not every Carborundum factor will be applicable in every case. BASF Corp. v. United States, 30 C.I.T. 227, 249-250 (Ct. Int'l Trade 2006).
Physical characteristics
The physical characteristics of the Skull Light support the conclusion that it is designed for use as a signaling device for bicycles. The only method of attachment of the Skull light are the two rear straps, which are too small to secure around anything larger in circumference than the handlebars of a bicycle. It is also packaged with the rubber seat post pad accessory, which is designed to fit around a bicycle handlebar. Although there are other objects small enough to accommodate the light—e.g., the straps of a backpack—the Skull light does not have much conceivable use in any other application. The light it emits is sufficient to illuminate only a very small area around it, yet it is bright enough to be seen from a distance (600 meters). It also has a flash/strobe setting. Due to the brightness of the light, the availability of the “flash” setting, and the long-range visibility, the light is particularly well suited to the task of drawing attention to a bike rider in the dark. All of the above indicates that it is designed for such use.
The environment of sale
The environment of sale of the Skull Light further supports its stated use as a signaling light for bicycles. The Skull Light is marketed as a bicycle signaling light. The instruction manual accompanying the device illustrates how to attach the Skull to a number of locations on a bicycle, as does the manufacturer’s website (http://www.skully.com.tw/htm/products_l324.php). No mention is made of alternative uses. The presentation of the Skull Light as a bicycle light is further accomplished by packaging it with the seat post pad accessory. The Skull Light is also advertised as a bicycle light on Amazon.com.
Channels of Trade
Our own research supports the conclusion that the Skull light is sold in the same channels of trade as other bicycle lights. It is sold in several bicycle and bicycle accessory stores, and on Amazon.com, in the bicycle accessory department (Sports & Outdoors( Bikes & Accessories ( Lights & Reflectors). Similar merchandise (the Knog Frog strobe light, the Nite Ize LED safety bicycle light, the Knog Skink 4-LED bicycle light, and the Topeak AlienLux Tail Light) is also available in the same department. These lights are similarly marketed as bicycle tail lights or safety lights.
Recognition in the Trade and Expectation of the Ultimate Purchaser
This, and similar lights, are therefore recognized in the trade as signaling apparatus for use with bicycles. It follows that the expectation of the ultimate purchaser will be to use the product in the manner suggested by the retailer and accompanying instructions. The ultimate purchaser is also likely to be guided by online reviews of highly similar merchandise such as the Knog, Nite Ize and Topeak bicycle lights referenced above. According to the product descriptions and the vast majority of user comments, these products are mounted on a bicycle and used as signal lights to warn approaching vehicles, other riders and pedestrians of the presence of the cyclist. The flashing/strobe mode is noted in many reviews as particularly helpful for this purpose.
The Carborundum factors thus support the claim that the light belongs to the same class of goods used principally as signaling equipment for bicycles. Based on the foregoing, we find that the Skull light is classified in heading 8512, HTSUS, as electrical signaling equipment of a kind used for cycles. As both heading 8513, HTSUS, and heading 8531, HTSUS, only cover lighting or signaling equipment not included in heading 8512, HTSUS, the Skull light cannot be classified in either of those headings.
This conclusion is consistent with prior CBP rulings. In New York Ruling Letter (NY) G84557, dated November 21, 2000, CBP classified another battery operated skull light for use on a bicycle in heading 8512, HTSUS. Similar merchandise was also classified in heading 8512, HTSUS, in NY 891144, dated October 20, 1993 (a light made of plastic with brackets to attach the light to the handlebars of a bicycle), and NY 892152, dated November 18, 1993 ( a light in the shape of an “L” with a ring to attach it to the handlebar of a bicycle).
HOLDING:
The Skull Light is classified in heading 8512, HTSUS, specifically subheading 8512.10.40, 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: Lighting or visual signaling equipment of a kind used on bicycles: Visual signaling equipment.” The 2011 column one, general rate of duty is 2.7%.
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 U.S. International Trade Commission’s website at: http://www.usitc.gov/tata/hts/.
A copy of this ruling letter should be attached to the entry documents filed
at the time the goods are entered. If the documents have been filed without a
copy, this ruling should be brought to the attention of the CBP officer handling the
transaction.
Sincerely,
Ieva K. O’Rourke, Chief
Tariff Classification and Marking Branch