CLA-2-85:RR:NC:MM:101 D89942

Mr. Robert J. Resetar
Porsche Cars North America, Inc.
980 Hammond Drive
Suite 1000
Atlanta, Georgia 30328

RE: The tariff classification of a motor vehicle Headlight Swivel Frame, Drive Arm and Housing from Germany

Dear Mr. Resetar:

In your letter dated March 26, 1999 you requested a tariff classification ruling.

You submitted a diagram from your electronic parts catalog illustrating the parts in question. They are related to the retractable headlight system. All parts are made of steel. The swivel frame and housing form a compartment in which a sealed beam headlight is mounted. The drive arm connects to this unit and its purpose is to raise and lower the headlight unit via an electric motor. The headlights are concealed until the time the headlight switch is activated. The switch powers an electric motor connected to the drive arm. The entire unit is moved to an open position.

The applicable subheading for the motor vehicle Headlight Swivel Frame, Drive Arm and Housing will be 8512.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for Electrical lighting or signaling equipment,...of a kind used for cycles or motor vehicles; parts thereof: Parts: Of lighting equipment: Other. The rate of duty will be Free.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Robert DeSoucey at 212-637-7035.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division