CLA-2-87:OT:RR:NC:N2:206
Raul S. Villarreal
PG Customs Brokers
416 Shiloh Dr., Suite C2 Laredo, TX 78045
RE: The tariff classification of the RIGID Reflect from Mexico
Dear Mr. Villarreal:
In your letter dated December 6, 2023, you requested a tariff classification ruling on behalf of your client Truck Lite S de RL de CV. A sample was provided with your request, which was returned to you on December 13, 2023.
The article under consideration has been identified as The RIGID Reflect (SKU 64011), which is a composite good consisting of a Light Emitting Diode (LED) light and side view mirror, all-in-one, designed for off-road vehicles. The Reflect uses LED technology and new Side-Shooter optics to provide a wide beam of light for cornering and drifting. For more versatility there are built-in amber LEDs on the outside edge of the fixture that can be used as turn signal flashers or auxiliary running lights. The lights and mirror can be independently adjusted.
The Reflect consists of the Side-Shooter optic and lenticular lens for enhanced beam width, integrated amber LEDs for use as running lights or turn signal, a fully adjustable 1.75 - 2.00 inch tube mount, break away joint for damage prevention, convex mirror for an enhanced field of vision, three-wire opening for wiring, removable trim bezel, angle adjustment ring for roll cage mounting, and a removable bar clamp assembly for flat surface mounting.
The applicable subheading for the Rigid Reflect (SKU 64011) will be 8708.29.5160, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts and accessories of the motor vehicles of heading 8701 to 8705: Other parts and accessories of bodies (including cabs): Other: Other: Other.” The general rate of duty will be 2.5 percent ad valorem.
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 at https://hts.usitc.gov/current.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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 Liana Alvarez at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division