The tariff classification of "Lumirailz" from China

NY K82870 February 9, 2004 CLA-2-85:RR:NC:MM:101 K82870 CATEGORY: Classification TARIFF NO.: 8512.20.4040 Mr. Bob Forbes R.O.E. Logistics 660 Bridge Street Montreal, Quebec H3K 3K9 RE: The tariff classification of “Lumirailz” from China Dear Mr. Forbes: In your letter dated January 23, 2004 you requested a tariff classification ruling on behalf of your client Exciting Global Technologies, Inc. You submitted a brochure depicting “Lumirailz”™ - illuminated rails with light emitting diodes (LED’s). You state that the main body of the product is made of extruded aluminum and the shell ends are made of stainless steel. The light source are LED’s. Once installed these automotive accessories become fully functional lights which work in conjunction with the vehicle’s lighting system, synchronized to operate with the brake lights, running lights, turn signals and hazards. The electrical source for the various illuminated rails is from either the tail light assembly or the trailer hitch. The brochure depicts the following applications: Illuminated Deck Rails, Illuminated Bed Rails, and Illuminated Step Bars for a pick-up truck - all synchronized to operate with the running lights, brake lights, turn signals, and hazards; Illuminated Grab Rails, Rear Cab Rails, Illuminated Hand Rails for use on a road tractor - all synchronized to operate with the running lights, brake lights, turn signals, and hazards. The applicable subheading for the “Lumirailz” will be 8512.20.4040, Harmonized Tariff Schedule of the United States (HTS), 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; and parts thereof: Other lighting or visual signaling equipment: Visual signaling equipment…For the vehicles of subheading 8701.20 or 8702, 8703, 8704, 8705 or 8711. The rate of duty will be 2.5% ad valorem. 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, National Commodity Specialist Division