CLA-2-85:RR:NC:1:108 L87569
Mr. Andrian Gonzalez
International Bearing & Auto Parts, Inc.
5300 South Padre Highway
Brownsville, TX 78521
RE: The tariff classification of HID Lighting Systems from Taiwan.
Dear Mr. Gonzalez:
In your letter dated September 13, 2005, you requested a tariff classification ruling.
The subject merchandise, based on the submitted information, is High Intensity Discharge (HID) Lighting Systems (item numbers 9004, 9005, 9006, 9007, H1, H4, and H7), with each item number comprising a set that consists of a specialized metal halide lamp (light bulb) with a ballast, as well as insulated-electrical wiring (connecting the lamp to the ballast), all designed for automotive use in the replacement of halogen lamps. It is stated that each set is imported in a manner suitable for sale directly to users without repacking.
You state that this merchandise should be properly classified under subheading 8512.20.2040, Harmonized Tariff Schedule of the United States (HTS), which provides for Electrical lighting or signaling equipment (excluding articles of heading 8539), windshield wipers, defrosters and demisters, of a kind used for cycles or motor vehicles; parts thereof: Other lighting or visual signaling equipment…For the vehicles of subheading 8701.20 or heading 8702, 8703, 8704, 8705 or 8711.
It should be noted that the metal halide (HID) lamps, imparting the essential character of this merchandise, have been determined to be light bulbs under heading 8539, HTS, which provides for electrical filament or discharge lamps. Since these lamps are classifiable under heading 8539, HTS, they are excluded from heading 8512, HTS, by virtue of the language in the legal heading of 8512, HTS. This is further substantiated by Legal Note 2 (a) to Section XV1 of the HTS, which reads: Parts which are goods included in any of the headings of chapter 84 or 85 (other than headings 8409, 8431, 8448, 8466, 8473, 8485, 8503, 8522, 8529, 8538 and 8548) are in all cases to be classified in their respective headings.
The applicable subheading for the HID Lighting Systems will be 8539.32.00, Harmonized Tariff Schedule of the United States (HTS), which provides for Electrical filament or discharge lamps…Discharge lamps, other than ultraviolet lamps: Mercury or sodium vapor lamps; metal halide lamps. The rate of duty will be 2.4 percent ad valorem.
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 Michael Contino at 646-733-3014.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division