CLA-2-85:S:N:N1:813509 101
Mr. J. Epstein
President
W.N. EPSTEIN & CO., INC.
P.O. Box 45187
St. Louis, MO 63145
RE: The tariff classification of automotive lighting and visual
signaling equipment from Japan
Dear Mr. Epstein:
In your letter dated August 9, 1995 you requested a tariff
classification ruling.
The items concerned are a gray, hard plastic dome lamp with
a frosted-white lamp cover which measures 5 11/20"L X 2 38/40"W;
a gray, hard plastic trunk luggage lamp which measures 1 1/2"L X
1 1/4"W X 1 1/2"H; a gray, hard plastic high mount stop lamp with
a red, hard plastic lamp cover which measures 5 1/2"L X 9 3/16"W
X 2 3/4"H and a gray and black hard plastic position lamp with a
clear, gridded lamp cover and 10" black connector cord-the lamp,
itself, measures 8"W X 6"H.
You state that the purpose of the dome lamp is to provide
lighting for the interior of an automotive vehicle, the purpose
of the trunk luggage lamp is to provide lighting for the trunk
and/or luggage compartment of an automotive vehicle, the purpose
of the high mount stop lamp is to provide a visual signal in the
rear window of an automotive vehicle when its brakes are applied
and the purpose of the position lamp is to provide additional
lighting at the front of an automotive vehicle for visibility and
awareness.
The applicable subheading for the dome, trunk luggage and
position lamps will be 8512.20.2040, Harmonized Tariff Schedule
of the United States (HTS), which provides for Electrical
lighting or signaling equipment . . . for . . . motor vehicles .
. . : Other lighting or visual signaling equipment: Lighting
equipment: For the vehicles of subheading 8701.20 or heading
8702, 8703, 8704, 8705 or 8711. The rate of duty will be Free.
The applicable subheading for the high mount stop lamp will
be 8512.20.4040, Harmonized Tariff Schedule of the United States
(HTS), which provides for Electrical lighting or signaling
equipment . . . for . . . motor vehicles . . . : Other lighting
or visual signaling equipment: Visual signaling equipment: For
the vehicles of subheading 8701.20 or heading 8702, 8703, 8704,
8705 or 8711. The rate of duty will be 2.7% ad valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport