CLA-2-94:S:N:N3:227 881525
Ms. Mona Webster
Target Stores
33 South Sixth Street
P.O. Box 1392
Minneapolis, MN 55440-1392
RE: The tariff classification of an auto emergency light from Hong
Kong and China.
Dear Ms. Webster:
In your letter dated November 12, 1992, you requested a tariff
classification ruling.
The sample submitted is a plastic, oval-shape, magnetic auto
emergency light, style number 27306, which measures approximately
3.5 inches in height by 2.5 inches in width at its widest
dimension. It possesses a swivel spotlight and amber flasher which
are activated by two top "on-off" switch mechanisms, in addition
to a magnetic base and self-contained 12 foot electrical cord that
is designed to be inserted into the auto's cigarette lighter. It
is noted that this article is stored in a vinyl storage case.
The applicable subheading for the auto emergency light, style
number 27306, will be 9405.40.8000, Harmonized Tariff Schedule of
the United States (HTS), which provides for other electric lamps
and lighting fittings. The rate of duty will be 3.9 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