CLA-2-85:S:N:N1:813510 101
Mr. J. Epstein
President
W.N. EPSTEIN & CO., INC.
P.O. Box 45187
St. Louis, MO 63145
RE: The tariff classification of automotive electrical lighting
and visual signaling equipment from Japan
Dear Mr. Epstein:
In your letter dated August 9, 1995 you requested a tariff
classification ruling.
The first item concerned is a silver metal motorcycle
headlamp with a gray rubber connection cover and a clear, gridded
lamp cover which, altogether, measures 3"L X 5 5/8"W X 5 «"H.
You state that the purpose of the motorcycle headlamp is to
provide forward lighting.
The applicable subheading for the motorcycle headlamp will
be 8539.10.0030, Harmonized Tariff Schedule of the United States
(HTS), which provides for Electrical filament or discharge lamps,
including sealed beam lamp units . . . : Sealed beam lamp units:
Under 15.24 cm: Other. The rate of duty will be 2.9% ad valorem.
The second and third items concerned are a black plastic and
metal headlamp with turn signal with an attached 8 1/4"
connection cord and a clear, gridded lamp cover which,
altogether, measures 4"L X 19 1/20"W X 5 «"H and a gray plastic
side marker with an orange, gridded lamp cover which measures 3
3/8"L X 5 1/4"W X 2 1/8"H.
You state that the purpose of the headlamp with turn signal
is to provide forward lighting and a front turn signaling device
for an automotive vehicle and that the purpose of the side marker
is to provide lighting for visibility at night for a motorcycle.
The applicable subheading for the headlamp with turn signal
and side marker will be 8512.20.2080, Harmonized Tariff Schedule
of the United States (HTS), which provides for Electrical
lighting or signaling equipment . . . of a kind used for . . .
motor vehicles . . . : Other lighting or visual signaling
equipment: Lighting equipment: Other. The rate of duty will be
Free.
The fourth and fifth items concerned are a gray and black
plastic turn signal with an attached 39" connection cord and
connector and a clear, gridded lamp cover which, altogether,
measures 6"L X 16"W X 3 3/4"H and a black plastic garnish
assembly/reverse lamp with an attached 33 «" connection cord, a
red and clear, gridded lamp cover and two license plate lamps
located side-by-side on the lower portion of the garnish assembly
in, approximately, the center of the reverse lamp which,
altogether, measures 2 1/4"L X 38 3/4"W X 5 3/8"H.
You state that the purpose of the turn signal is to provide
a signal while turning for a motorcycle and the purpose of the
garnish assembly/reverse lamp is to provide a rear visual signal
when a motorcycle is in reverse gear and, also to provide
lighting to make a motorcycle license plate visible at night.
The applicable subheading for the turn signal and garnish
assembly/reverse lamp will be 8512.20.4080, Harmonized Tariff
Schedule of the United States (HTS), which provides for
Electrical lighting or signaling equipment . . . of a kind used
for . . . motor vehicles . . . : Other lighting and visual
signaling equipment: Visual signaling equipment: Other. 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