CLA-2-90:OT:RR:NC:N4:405
Ms. Lois Hess
Eric Scott
980 Rozier Street Ste. Genevieve, MO 63670
RE: The tariff classification of a neoprene shift light cover from China
Dear Ms. Hess:
In your letter dated December 14, 2009, you requested a tariff classification ruling. A sample was provided.
The merchandise at issue is described as a Shift Light Cover. The item is made of black neoprene material with two Velcro-type closures. The cover measures 6.25 inches by 3.25 inches. The purpose of the article is to cover and protect what is referred to in your submission as a Shift Light Gauge on a motorcycle when it is not in use. The two Velcro-type closures enable the cover to securely fasten to the Shift Light Gauge. In a telephone conversation on December 21, 2009, you stated that the Shift Light Cover is specially designed to cover the Auto Meter TRD Level 1 Digital Pro Shift System (DPSS). According to the information available on Auto Meter’s website, The Auto Meter DPSS is an after-market gauge that can be mounted on to a motorcycle. The DPSS incorporates a digital RPM display, along with a bright LED shift light. The purpose of the device is to provide accurate tachometer readings, as well as to notify the motorcycle’s operator when to shift to a higher gear. The shift light functionality is presumably used during activities like racing, where shifting gears at a specific time can maximize the vehicle’s performance. The shift points are programmed into the device by the user.
As stated above, the Auto Meter DPSS gauge incorporates a digital RPM display. The device does not simply display these readings from the motorcycle’s factory-installed tachometer, as is the case with some after-market gauges (although it is capable of doing so). The DPSS is designed to be connected to the motorcycle’s ignition coil, and is capable of determining the engine’s RPM by performing the necessary calculations after the user specifies how many cylinders the motorcycle’s engine contains. Based on this fact, the Auto Meter DPSS would be considered a tachometer, as they are described in HS Explanatory Note B to Heading 9029. The shift light function of the device is derived from its capability as a tachometer.
The neoprene Shift Light Cover, as it is specially designed to cover the Auto Meter Level 1 DPSS, would be classified as an accessory to the device. This is in accordance with Additional U.S. Rule of Interpretation 1(c). The alternative classification for the shift light cover would be as an Other made up article of textile in Heading 6307, which would not be considered a specific provision as it is used in Rule 1(c).
The applicable subheading for the neoprene Shift Light Cover will be 9029.90.8040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Parts and accessories of speedometers and tachometers. The rate of duty will be free.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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 J. Sheridan at (646) 733-3012.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division