CLA-2-85:S:N:N1:101-854956
Mr. Denis Prendergast
Patrick Powers
Customs Brokers Inc.
Post Office Box 30155
JFK Airport Station
Jamaica, NY 11430
RE: The tariff classification of visual signaling apparatus from
South Korea
Dear Prendergast:
In your letter dated July 26, 1990, on behalf of Melinda
International Inc., Manhasset, NY, you requested a tariff
classification ruling.
You have submitted a sample of a prototype "S.O.S."
signaling light which is labelled Pecan Enterprises Inc., Made in
U.S.A. This light has a plastic suction cup that is 3 1/2 inches
in diameter. The base (that contains the electrical wiring and
battery) measures 4 inches by 2 1/2 inches by 1 inch. The
signaling light is activated by an off/on switch.
The imported "S.O.S." signaling light is not designed or
shaped to be carried by an individual. It is principally used in
automobiles. The clear plastic suction cup is affixed to the
interior of a car window and faces on-coming traffic. When the
switch is activated the flashing light blinks on-and-off and is
seen through the suction cup. This warning light is used when
signaling for roadside help. The light can also be used when the
automobile is being towed or is dangerously parked.
The applicable subheading for the "S.O.S." signaling light
will be 8512.20.4000, Harmonized Tariff Schedule of the United
States (HTS), which provides for visual signaling equipment of a
kind used on motor vehicles. The rate of duty will be 2.7
percent 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