The tariff classification of sealed beam lamp covers fromCanada

NY 861160 March 21, 1991 CLA-2-87:S:N:N1:101-861160 CATEGORY: Classification TARIFF NO.: 8708.99.5080 Mr. Byron Johnson McClary, Swift & Co., Inc. P.O. Box 370 Blaine, WA 98230 RE: The tariff classification of sealed beam lamp covers from Canada Dear Mr. Johnson: In your letter dated February 28, 1991, on behalf of A.S.I. Plastics, Coquitlam, BC, Canada, you requested a tariff classification ruling. You have submitted samples of the lamp covers. The imported merchandise is acrylic (light weight plastic) lamp covers that are affixed over a motor vehicle's sealed beam lamps. The product is used to protect the sealed beam lamps against dirt and grime, and also against damage caused by stones, gravel, rocks, etc. You suggest the lamp covers may be classified in subheading 8539.90.0000, Harmonized Tariff Schedule of the United States, which provides for parts of sealed beam lamps. However, the covers are not an integral or constituent part of the lamp and they do not have the essential character of a sealed beam lamp. The applicable subheading for the motor vehicle sealed beam lamp covers will be 8708.99.5080, Harmonized Tariff Schedule of the United States (HTS), which provides for other parts and accessories of motor vehicles. The rate of duty will be 3.1 percent ad valorem. Goods classifiable under subheading 8708.99.5080, HTS, which originated in the territory of Canada, will be entitled to a 2.1 percent rate of duty under the United States-Canada Free Trade Agreement upon compliance with all applicable regulations. Subheading 9905.00.00, HTS, is the provision for goods originating in the territory of Canada under general note 3(c) (viii) of the tariff schedule: equipment provided for in the following headings and subheadings (including 8708.99) intended for use in the repair or maintenance of motor vehicles of heading 8702, 8703, or 8704 (excluding electric trolley buses and three- wheeled vehicles) or of automobile truck tractors principally designed for the transportation of persons or goods. If the imported sealed beam lamp covers meet this definition, the duty rate will be 40 percent of the column 1-general rate of duty. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport