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HQ 085763


February 2, 1990

CLA-2 CO:R:C:G 085763 TLS

CATEGORY: CLASSIFICATION

TARIFF NO.: 8512.20.20

Mr. Michael O'Neill
O'Neill & Whittaker, Inc.
1809 Baltimore Avenue
Kansas City, Missouri 64108

RE: Modification of NY 835112

Dear Mr. O'Neill:

You received a ruling on the classification of a trailer lighting kit under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). We now find that a modification of that ruling is necessary.

Heading 9405 of HTSUSA provides for an article that is a lamp or lighting fitting or a part thereof. The trailer lighting kit consists of lighting fittings that operate as one unit, meeting the description provided in 9405. We must refer to the notes of chapter 94 for additional guidance, however. Note (f) of chapter 94 states that this chapter does not cover lamps or lighting fittings of chapter 85.

HTSUSA heading 8512 covers lighting equipment of a kind used for motor vehicles and parts thereof. The trailer lighting kit is used as a substitute for a vehicle's normal lighting when those lights are obstructed by the trailer. The lights in this kit act as the lighting equipment for the vehicle's rear and side when used in this manner. This is within the terms required for classification under heading 8512.

Both heading 9405 and 8512 provide for lighting equipment. Heading 8512 must take precedence over heading 9405, however, because note (f) of chapter 94 directs us to chapter 85 if an article described under one of its headings is also described in a heading under chapter 85. Therefore, the trailer lighting kit is properly classifiable under heading 8512. The applicable HTSUSA subheading is 8512.20.20.

This decision reflects the current views of the Customs Service. New York ruling NY 835112 is hereby modified pursuant to Customs Regulation 177.9(d)(1).

Sincerely,

John Durant, Director

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