CLA-2-85:OT:RR:NC:N1:101
Susan Perrine
Checkers Industrial Safety Products, Inc.
620 Compton St.
Broomfield, CO 80020-1635
RE: The tariff classification of safety flags from the United States
Dear Ms. Perrine,
In your letter dated August 14, 2008, you requested a tariff classification ruling.
The items under consideration are two (2) styles of Flagstaff Warning Whips used to identify off-road vehicles.
The first item is Flagstaff Warning Whip (Model FS3L). This item consists of a white, reflective fiberglass pole of approximately 3 feet in height with a hunter orange nylon mesh flag measuring approximately 11 inches in width by 11 inches in height attached to one end of the pole. The nylon of the flag is in the form of filaments less than one millimeter in diameter; a textile yarn for tariff purposes. Also atop the pole, is a steel and copper socket designed to accommodate an electric bulb with side-mounted prongs. At the bottom of the pole is a steel six-sided base with a ¼-inch electrical connector that conducts electricity to the bulb.
In your Ruling Request, you propose that the Flagstaff Warning Whip (Model FS3L) is classifiable in subheading 8530.80.0000 of the Harmonized Tariff Schedule of the United States (HTSUS) which provides for “Electrical signaling, safety … equipment for … roads … ”.
Classification of goods in the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRIs). GRI 1. states “ ... classification shall be determined according to the terms of the headings ... ”.
General Note 3. (h) (vi) to the HTSUS states “ ... a reference to “headings” encompasses subheadings indented thereunder.”. You state in your Ruling Request that the Flagstaff Warning Whip (Model FS3L) will be used “to easily identify off-road vehicles.”. Subheading 8512.20.4040 of the HTSUS provides for “Electrical … signaling equipment … of a kind used for … motor vehicles … : Other … visual signaling equipment: Visual signaling equipment: For … vehicles”.
The Explanatory Notes (ENs) to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the tariff at the international level, facilitate classification under the HTSUS by offering guidance in understanding the scope of the headings and the GRIs. EN 85.12 (9) states “The heading includes … Other electrical visual signaling apparatus, e.g., illuminated triangles for vehicles with trailers ,… .”; the Flagstaff Warning Whip (Model FS3L) will serve a similar function.
The applicable classification subheading for the Flagstaff Warning Whip (Model FS3L) will be 8512.20.4040, HTSUS, which provides for “Electrical … signaling equipment … of a kind used for … motor vehicles … : Other … visual signaling equipment: Visual signaling equipment: For … vehicles”.
The second item is the Flagstaff Warning Whip (Model FS3). This item consists of a white, reflective fiberglass pole of approximately 3 feet in height with a hunter orange nylon mesh flag measuring approximately 11 inches in width by 11 inches in height attached to one end of the pole. The nylon of the flag is in the form of filaments less than one millimeter in diameter; a textile yarn for tariff purposes. At the bottom of the pole is a steel six-sided base.
In your Ruling Request, you propose that the Flagstaff Warning Whip (Model FS3) is classifiable in subheading 7019.59.3000, HTSUS, which provides for “Glass fibers … and articles thereof … : Other woven fabrics: Other: Not colored: Fiberglass tire cord fabric woven from electrically nonconductive continuous fiberglass filaments 9 microns in diameter to 11 microns in diameter and impregnated with resorcinol formaldehyde latex treatment for adhesion to polymeric components”. This provision does not describe the flag on the pole.
The flag, pole, and connector are considered a composite good for tariff purposes, with the flag portion imparting the essential character. General Rule of Interpretation 3.(b), HTSUS, noted. While the pole is made of fiberglass, the flag is a textile item, as explained above.
The applicable subheading for the Flagstaff Warning Whip (Model FS3) will be 6307.90.9889, HTSUS, which provides for “Other made up textile articles…: Other: Other: Other.”
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 Flagstaff Warning Whip, Model FS3L, contact National Import Specialist Richard Laman at 646-733-3017. If you have any questions regarding the Flagstaff Warning Whip, Model FS3, contact National Import Specialist Mitchel Bayer at 646-733-3102.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division