Revocation of DD 896797; Foot Flashers; Visual Signaling Apparatus;

HQ 956680 July 8, 1994 CLA-2 CO:R:C:M 956680 DWS CATEGORY: Classification TARIFF NO.: 8531.80.80 Ms. Maurien Shoule J.W. Hampton, Jr. & Co., Inc. 15 Park Row New York, NY 10038 RE: Revocation of DD 896797; Foot Flashers; Visual Signaling Apparatus; Dear Ms. Shoule: This is in reference to DD 896797, issued to you by the District Director of Customs, El Paso, Texas, on May 18, 1994, concerning the classification of "Foot Flashers" under the Harmonized Tariff Schedule of the United States (HTSUS). We have reconsidered this ruling. FACTS: The merchandise consists of "Foot Flashers". The battery operated device is placed on a shoe lace and flashes when the user takes a step with the shoe. The purpose of the merchandise is to signal to others, for safety purposes, the presence of the person wearing shoes incorporating the "Foot Flashers". The subheadings under consideration are as follows: 8543.80.95: [e]lectrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter; parts thereof: [o]ther machines and apparatus: [o]ther: [o]ther. The general, column one rate of duty for goods classifiable under this provision is 3.9 percent ad valorem. 8531.80.80: [e]lectric sound or visual signaling apparatus (for example, bells, sirens, indicator panels, burglar or fire alarms), other than those of heading 8512 or 8530; parts thereof: [o]ther apparatus: [o]ther. The general, column one rate of duty for goods classifiable under this provision is 2.7 percent ad valorem. ISSUE: Whether the "Foot Flashers" are classifiable under subheading 8543.80.95, HTSUS, as other electrical apparatus specified elsewhere in chapter 85, HTSUS, or under subheading 8531.80.80, HTSUS, as other visual signaling apparatus. LAW AND ANALYSIS: Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that classification is determined according to the terms of the headings and any relative section or chapter notes. In DD 896797, the "Foot Flashers" were held to be classifiable under subheading 8543.80.95, HTSUS, as other electrical apparatus. In HQ 952869, dated November 30, 1992, we held that safety lights, which were attached to mining equipment to warn operators when the equipment was in operation, were classifiable under heading 8531, HTSUS. It is our position that the purpose of the "Foot Flashers" is principally similar to that of the safety lights in HQ 952869. The purpose of the "Foot Flashers" is to warn others of the presence of the wearer during periods of darkness or poor weather, thereby keeping the wearer safe from harm. Therefore, we find that the "Foot Flashers" are classifiable under subheading 8531.80.80, HTSUS. Because the merchandise is specified elsewhere in chapter 85, HTSUS, it is precluded from classification under heading 8543, HTSUS. HOLDING: The "Foot Flashers" are classifiable under subheading 8531.80.80, HTSUS, as other visual signaling apparatus. EFFECT ON OTHER RULINGS: DD 896797 is revoked in full. Sincerely, John Durant, Director