CLA-2-85:OT:RR:NC:N1:101
D. Moyles, Customs Analyst
AMPCO Manufacturers, Inc.
101-9 Burbidge Street
Coquitlam, B.C. V3K 7B2
CANADA
RE: The tariff classification of automotive signaling equipment from Canada
Dear D. Moyles,
In your letter dated June 8, 2009, you requested a tariff classification ruling.
The item under consideration has been identified as a Light Module Assembly-Instrument Panel
(# 21051348). The Module is a small, black plastic rectangle measuring approximately 1 inch in width, 2 inches in height and 1 ¼ inches in depth (from the top of module to the bottom of the connector). It is used in the interior cab of a semi truck to indicate the Automatic Traction Control (ATC) and Anti-Lock Braking System (ABS) for both the semi and, if applicable, the attached trailer. In your ruling request, you state that these modules can use a multitude of lighting options including, but not limited to, fiber optic ribbon, light pipes and LEDs (light-emitting diodes); an examination of the sample shows that this module is illuminated by three (3) LEDs. You also state in your ruling request that you manufacture the Modules for trucks, automobiles, aircraft, heavy equipment, RVs (recreational vehicles) and boats.
The applicable classification subheading for the Light Module Assembly-Instrument Panel
(# 21051348), if installed in trucks, motor vehicles and RVs 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 rate of duty will be 2.5%.
The applicable classification subheading for the Light Module Assembly-Instrument Panel
(# 21051348), if installed in aircraft, heavy equipment or boats will be 8531.20.0040, HTSUS, which provides for “Electric … visual signaling apparatus … : Indicator panels incorporating … light emitting diodes (LED’s): Other”. The rate of duty will be Free.
Products of Canada classifiable under subheadings 8512.20.4040 and 8531.20.0040, HTSUS, are currently entitled to duty-free treatment under the North American Free Trade Agreement (NAFTA) upon compliance with all applicable regulations. NAFTA, however, is subject to modification and periodic suspension which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on NAFTA, check our Web site at www.cbp.gov and search for the term "NAFTA".
Duty rates are provided for your convenience and are subject to change. The text of the most recent Harmonized Tariff Schedule of the United States and the accompanying duty rates are provided on the World Wide Web at http://ww.usitc.gov /tata/hts/.
This ruling is being issued under the provisions of Parts 177 and 181 of the Customs Regulations (19 C.F.R. 177, 181).
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 Richard Laman at 646-733-3017.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division