CLA-2-85:OT:RR:NC:N2:201
Mr. Patrick Kim
Carparts.com
2050 W. 190th St, Suite 400
Torrance, California 90504
RE: The tariff classification of an LED Light Bar from China
Dear Mr. Kim:
In your letter dated January 27, 2020, you requested a tariff classification ruling.
The item under consideration has been identified as a LED Light Bar with a Daytime Running Light (DRL), capable of being used on multiple models of motor vehicles. The product is 20 inches in length and consists of an Aluminum Extrusion Housing, LED panel and Daytime Running Lights. A rear mount, side mount and an On/Off switch will also be included with the light at the time of importation.
This item is not designed to fit onto a specific vehicle and does not come with any specialized connector on the other end of the wire. The item will be mounted inside the front bumper or the grill of a vehicle. The main purpose of this LED light bar is to provide additional lights.
In your request, you suggest that this LED Light Bar with DRL is advertised for sale as a lighting accessory for automotive vehicle. You expressed the appropriate classification would be 8512.20.2040. We agree.
The applicable subheading for a LED Light Bar with a Daytime Running Light, will be 8512.20.2040, Harmonized Tariff Schedule of the United States (HTSUS), 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”. The duty rate will be Free.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8512.20.2040, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 8512.20.2040, HTSUS, listed above. The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 the World Wide Web at https://hts.usitc.gov/current.
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 Matthew Sullivan at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division