CLA-2-85:OT:RR:NC:N1:101
Lisa Ragan, Customs Broker
Lisa Ragan Customs Brokerage
105 Forest Parkway, Suite 400
Forest Park, GA 30297-6219
RE: The tariff classification of bicycle lights from China
Dear Ms. Ragan,
In your letter dated September 24, 2014, you requested a tariff classification ruling on behalf of Knog Pty Ltd of Richmond, Australia. As per your request, the two (2) samples which you provided to this office will be returned to your attention.
The first item being considered has been identified as a Frog Strobe LED Front Light.
It is a white light with an 8.5 calculated lumen output, two (2) coin cell lithium batteries and is packaged for retail sale. The light, which is attached to the front handlebars of a bicycle, and is used to illuminate the road for riders, features one (1) steady light mode and three (3) flashing modes of illumination. The varying modes help to conserve battery usage.
The second item being considered has been identified as the Blinder LED Rear Light.
It is a red light with one (1) steady light mode and four (4) modes of flashing illumination which is packaged for retail sale. The light is attached to the rear of a bicycle.
In your request, you proposed that both the Frog Strobe LED Front Light and the Blinder LED Rear Light be classified in subheading 8512.10.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electrical lighting or signaling equipment …, of a kind used for cycles … Lighting or visual signaling equipment of a kind used on bicycles: Lighting equipment.”
General Note 3. (h) (vi) to the HTSUS states “ … a reference to “headings” encompasses subheadings indented thereunder.”
The Explanatory Notes (ENs) to the Harmonized Commodity Description and Coding System represents the official interpretation of the tariff at the international level and facilitates classification under the HTSUS by offering guidance in understanding the scope of the headings and the General Rules of Interpretation (GRIs).
The ENs to heading 8512, which includes both “lighting” and “signaling” equipment, includes as exemplars for “Other electrical visual signaling apparatus, e.g. illuminated triangles for vehicles with trailers, illuminated indicators (of the revolving dome type or the “Light bar” type) for taxis, police vehicles, fire engines, etc.”
At face value, bicycle lights are, by their capacity to remain steady or act as a flashing signaling device, composite goods; more than one subheading in the HTS covers each aspect of the light. Consequently, GRI 1 cannot be used as a basis for classification.
GRI 3(b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, shall be classified as if they consisted of the material or component that gives them their essential character. The Explanatory Notes constitute the official interpretation of the tariff at the international level. GRI 3 (b) (VIII), state that the factor which determines essential character will vary between different kinds of goods. It may, for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the material or component that imparts the essential character to the composite good. GRI 3(c) provides that when goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading that occurs last in numerical order among those which equally merit consideration.
This office finds that both the steady and flashing component of the subject lights are equally important to the function of the good, therefore neither aspect/function of the light imparts the essential character of the bicycle lights. Accordingly, GRI 3(c) should be applied in classifying the Frog Strobe LED Front Light and the Blinder LED Rear Light.
The applicable subheading for the Frog Strobe LED Front Light and the Blinder LED Red Light will be 8512.10.4000, which provides for “Electrical lighting or signaling equipment ... of a kind used for cycles …; parts thereof: Lighting or visual signaling equipment of a kind used on bicycles: Visual signaling equipment.” The general rate of duty will be 2.7%.
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://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, please contact National Import Specialist Matthew Sullivan at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division