The tariff classification of signaling lights from Korea

NY 816615 December 29, 1995 CLA-2-85:RR:NC:MA:112 816615 CATEGORY: Classification TARIFF NO.: 8531.80.8050; 8513.10.4000 Ms. Pearl Szewczyk Ameri-Can Customhouse Brokers, Inc. 15 Lawrence Bell Drive Amherst, NY 14221 RE: The tariff classification of signaling lights from Korea Dear Ms. Szewczyk: In your letter dated December 6, 1995, on behalf of ICP Canada, Inc., you requested a tariff classification ruling. The samples, which you describe as signaling lights, are battery operated devices constructed of what appear to be cylindrical aluminum housings for storage of batteries, and rotating telescopic heads consisting of opaque glass and plastic, which contain small low watt bulbs. The light can be turned on and off by rotating the head. The larger item, which can vary in length from approximately nine (9) inches to eleven (11) inches, is 1 3/4 inches in diameter, is red in color and contains a red lamp cover. The smaller item can vary in length from six (6) inches to seven (7) inches, is one (1) inch in diameter, is black in color and contains a white lamp cover. Your letter does not state how these items are used, other than to indicate that they alert or warn of pending danger. The applicable subheading for the larger item (red) will be 8531.80.8050, Harmonized Tariff Schedule of the United States (HTS), which provides for other electric visual signaling apparatus. The rate of duty will be 2.4 percent ad valorem. The rate of duty for merchandise entered for consumption, or withdrawn from warehouse for consumption, on or after January 1, 1996 will be 2.1 percent ad valorem. The applicable subheading for the smaller item (black) will be 8513.10.4000, HTS, which provides for portable electric lamps designed to function by their own source of energy, other than flashlights. The rate of duty will be 6.2 percent ad valorem. The applicable rate for 1996 will be 5.5 percent ad valorem. This ruling is being issued under the provisions of Section 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 David Curran at 212-466-5680. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division