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NY M84586




July 21, 2006

CLA-2-85:RR:NC:N1:101 M84586

CATEGORY: CLASSIFICATION

TARIFF NO.: 8302.30.3060, 8512.20.4040, 8512.90.2000

Mr. Steven B. von Dobschutz
Shipping Supervisor
SoundOff Signal
P.O. Box 206
3900 Central Parkway
Hudsonvile, MI 49426

RE: The tariff classification of automotive lighting equipment from China and Taiwan.

Dear Mr. Dobschultz:

In your letter dated June 14, 2006 you requested a tariff classification ruling and the proper marking for five items.

The first item is a 4” Round LED Stop / Turn / Tail light for vehicles with an integral LED License plate light. This lamp is purchased complete from China. No further assembly is completed in another country. The lamp provides four functions when installed on a school bus or commercial vehicle: A stop lamp/brake light function
A turn signal function
A tail light/running light function
An illumination function to light the vehicle’s license plate.

When imported, this unit is packed in: an unlabeled foam bag; then an individual box labeled only with your part number; then an inner carton with a label indicating, among other information, the words “Made in China.” When resold/shipped from your facility, you use the individual box and add a package label (sample label included).

The second item is a die cast aluminum housing for an LED warning light for emergency vehicles. This housing is manufactured in Taiwan of the material “AA333” with no finish. You will attach several parts to build a completed LED warning light, including a control circuit board, an LED emitter board, an optical lens, a mounting bracket, a control wire, and miscellaneous fasteners. The completed LED warning light will be mounted in/on an automobile, typically an emergency vehicle of some form. When imported, the aluminum housing is packaged in individual bags and then bulk packed in boxes. The master carton boxes are labeled with the part number, quantity (measured in each), and the words “Made in Taiwan.” The individual products contain no markings of any form, nor do the individual bags.

The third item is a stamped 10-gauge aluminum bracket strap. This bracket will be attached to the aluminum housing to facilitate attachment to the mounting base, and provide some height adjustment for the LED vehicle warning light. When imported, the bracket is packed in an unlabeled individual bag, and then bulk packed in boxes. The master carton boxes are labeled with the part number, quantity (measured in each), and the words “Made in Taiwan.” The individual brackets contain no marking of any form. The bracket is not intended for individual sale, however occasional replacement parts may be provided to a customer.

The fourth item is a visor light housing. This unit is the basis for an LED emergency vehicle light that can be attached to the visor of an automobile (typically a police or volunteer vehicle). The unit contains: A plastic housing
A control circuit board
A membrane switch for on/off and pattern select with integrated label Two remote on/off switches (one at either side) Two hook-and-loop straps for attachment to the visor A cigar power cord to provide power
Integral wiring to allow connection of two individual LED modules.

The unit is packaged in a bag, then an individual box labeled only with your part number, and then in master carton boxes labeled with the part number, quantity (measured in each) and the words “Made in China.” In your facility you install two individual LED modules (also made by the same manufacturer in China), reuse the individual box, test the unit for unction, and add a box label.

The fifth item is a high carbon wire with zinc plate finish. This item is used to hold a halogen bulb in place against a metal plate. The metal plate becomes part of the alley light assembly for an emergency warning light bar. You import this item in bulk with a box labeled “Made in Taiwan.” You then assemble it into the alley light, then assemble the alley light into a light bar in your facility. The wire is not intended for individual sale. However you anticipate a small quantity of wires may be provided to customers as replacements if needed.

The applicable subheading for the 4” Round LED light will be 8512.20.4040, 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: Visual signaling equipment For the vehicles of subheading 8701.20 or heading 8702, 8703, 8704, 8705, or 8711. The rate of duty will be 2.5 percent.

The applicable subheading for the die cast aluminum housing, the visor light housing, and the shaped hardened wire will be 8512.90.2000, 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: Parts: Of signaling equipment. The rate of duty will be 2.5 percent.

The applicable subheading for the bracket strap will be 8302.30.3060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Base metal mountings, fittings and similar articles suitable for furniture, doors staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like; base metal hat racks, hat-pegs, brackets and similar fixtures; castors with mountings of base metal; automatic door closers of base mental; and base metal parts thereof: Other mountings, fittings and similar articles suitable for motor vehicles; and parts thereof: Of iron or steel, of aluminum or of zinc: Other. The rate of duty will be 2 percent.

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 World Wide Web at http://www.usitc.gov/tata/hts/.

You also inquired about the marking of these goods upon importation and upon sale. The information provided is unclear, and we did not receive the labels which you intended to supply. Below, however, is general information which should be a guide to marking your goods.

The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article.

Part 134, Customs Regulations (19 CFR Part 134), implements the country of origin marking requirements and exceptions of 19 U.S.C. 1304. Section 134.41(b), Customs Regulations (19 CFR 134.41(b)), mandates that the ultimate purchaser in the U.S. must be able to find the marking easily and read it without strain. Section 134.1(d), defines the ultimate purchaser as generally the last person in the U.S. who will receive the article in the form in which it was imported. If an imported article is to be sold at retail in its imported form, the purchaser at retail is the ultimate purchaser. In this case, the ultimate purchaser of the goods is the consumer who purchases the product at retail.

An article is excepted from marking under 19 U.S.C. 1304 (a)(3)(D) and section 134.32(d), Customs regulations (19 CFR 134.32(d)), if the marking of a container of such article will reasonably indicate the origin of such article. However, since the goods are not imported in their marked retail container, whether the subject articles are excepted from individual marking under 19 CFR 134.32(d) is for the port director to decide. In this regard section 134.34, Customs Regulations (19 CFR 134.34), provides that an exception may be authorized at the discretion of the port director under 19 CFR 134.32(d) for imported articles which are to be repacked after release from Customs custody under the following conditions: (1) The containers in which the articles are repacked will indicate the origin of the articles to an ultimate purchaser in the U.S.; (2) The importer arranges for supervision of the marking of the containers by Customs officers at the importer's expense or secures such verification, as may be necessary, by certification and the submission of a sample or otherwise, of the marking prior to the liquidation of the entry.

In this case, assuming that the port director is satisfied that the imported goods will be repacked in the manner described above, and that the other conditions set forth in 19 CFR 134.34 are met, the port director may authorize an exception under 19 CFR 134.32(d), in which case marking of the imported goods will not be required.

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 Robert DeSoucey at 646-733-3008.

Sincerely,

Robert B. Swierupski
Director,

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