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HQ 085774


June 18, 1990

CLA-2 CO:R:C:G 085774 TLS

CATEGORY: CLASSIFICATION

TARIFF NO.: 8512.20.20; 8512.90.60

Ms. Gail Dembek
Blazer International Corp.
2960 Hart Drive
Franklin Park, Illinois 60131

RE: Lighting equipment for motor vehicles

Dear Ms. Dembek:

Your letter of October 10, 1989 to us requested a ruling on the proper tariff classification of lighting equipment under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). This is our reply to that request.

FACTS:

The submitted sample is a sealed beam truck light. It consists of heavy gauge steel housing, a stainless steel rim, a double insulated lens, and shock mounts. The truck light is designed to be mounted on the vehicle's front grille between the normal headlights or on top of the vehicle above the front windshield. It is intended for off-road use. You indicate that in most cases only the housing by itself is imported. In some cases, the unit with a quartz halogen bulb is imported.

ISSUE:

Under which Harmonized Tariff Schedule of the United States Annotated (HTSUSA) heading are the sealed beam truck light and the light housing properly classifiable:

1) 9405, HTSUSA, covering lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated nameplates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included;

2) 8512, HTSUSA, covering 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.

LAW AND ANALYSIS:

The General Rules of Interpretation (GRI) govern classification of articles under the HTSUSA. GRI 1 requires us to classify goods according to the terms of the headings and any relative section or chapter notes. Heading 9405 provides for an article that is a lamp or lighting fitting or a part thereof.

The sealed beam truck light is a lighting fitting that operates as a supplement to a truck's normal lighting system. The truck light is mounted (or fitted) on the truck itself and becomes a functioning part of the vehicle. This meets 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.

Heading 8512 covers lighting equipment of a kind used for motor vehicles and parts thereof. As noted before, the sealed beam truck light is used as a supplement to a vehicle's normal lighting when the truck is used off-road. This description of use 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 sealed beam truck light is properly classifiable under heading 8512. The housing is also properly classifiable under 8512.

HOLDING:

The sealed beam truck light is classified under subheading 8512.20.20, HTSUSA, as lighting equipment used for motor vehicles. The sealed beam truck light housing is classified under subheading 8512.90.60, HTSUSA, as a part of lighting equipment used for motor vehicles.

Our file indicates your request pertains to a current transaction at the port of Nogales. In the future, all inquiries
regarding current transactions should be made under the internal advice procedures. See Customs regulations 177.1(a)(2)(i) and 177.11.

Sincerely,

John Durant, Director

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