The tariff classification of headlight assemblies from South Korea

N016497 September 12, 2007 CLA-2-85:RR:NC:N1:101 CATEGORY: Classification TARIFF NO.: 8512.20.2040 Betty Gordon, Customs Administrator Hyundai Motor America P.O. Box 20850 Fountain Valley, CA 92728-0850 RE: The tariff classification of headlight assemblies from South Korea Dear Ms. Gordon, In your letter dated August 24, 2007, you requested a tariff classification ruling. You included two (2) samples with your Ruling Request which will be returned as per your instructions. The items concerned are five headlight assemblies used in various styles of Hyundai motor vehicles. You have identified the five assemblies as Lamp Assy-Head LH (Part # 92101-1E011), Lamp Assy-Head RH (Part # 92102-3K050), Lamp Assy-Head (Part # 92102-3L050), Lamp Assy-Head LH (Part # 92101-3J050) and Lamp Assy-Head LH (Part # 92101-4J000). Lamp Assy-Head LH (Part # 92101-1E011) is the left-hand headlight for the 2007 Accent model. It provides forward illumination and is also the front left-turn signal. The assembly is a single unit made of black and clear plastic with rubber molding. The complete unit measures approximately 8 inches high, 1 foot 5 inches in length and 10 inches deep. The assembly contains two bulbs, a wiring assembly, a front turn signal holder and wiring, headlamp dust caps, a lens and housing. Lamp Assy-Head RH (Part # 92102-3K050) is the right-hand headlight for the 2007 Sonata model. It provides forward illumination and is also the front right-turn signal. The assembly is a single unit, contains three bulbs, a wiring assembly, a front turn-signal lamp holder and wiring, headlamp dust caps, a lens and housing. Lamp Assy-Head RH (Part # 92102-3L050) is the right-hand headlight for the 2007 Azera model. It provides forward illumination and is also the front right-turn signal. The assembly is a single unit, contains three bulbs, a wiring assembly, a front turn signal socket, headlamp dust caps, a lens and housing. Lamp Assy-Head LH (Part # 92101-3J050) is the left-hand headlight for the 2007 Veracruz model. It provides forward illumination and is also the front left-turn signal. The assembly is a single unit made of black and clear plastic with rubber molding. The complete unit measures approximately 9 inches high, 2 foot 2 inches in length, and 10 inches deep. The assembly contains five bulbs, a wiring assembly, a front turn signal holder and wiring, headlamp dust caps, a lens and housing. Lamp Assy-Head LH (Part # 92101-4J000) is the left-hand headlight for the 2007 Entourage model. It provides forward illumination and is also the front left-turn signal. The assembly is a single unit, contains four bulbs, a wiring assembly, a front turn signal holder and wiring, headlamp dust caps, a lens and housing. The applicable classification subheading for Lamp Assy-Head LH (Part # 92101-1E011), Lamp Assy-Head RH (Part # 92102-3K050), Lamp Assy-Head RH (Part # 92102-3L050), Lamp Assy-Head LH (Part # 92101-3J050) and Lamp Assy-Head LH (Part # 92101-4J000) will be 8512.20.2040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electrical lighting…equipment …of a kind used for…motor vehicles…: Other…lighting…equipment: Lighting equipment: For…vehicles…”. The rate of duty will be Free. Duty rates are provided for your convenience and are subject to change. The text of the most recent Harmonized Tariff Schedule of the United States and the accompanying duty rates are provided on the World Wide Web at http://ww.usitc.gov /tata/hts/. 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 Richard Laman at 646-733-3017. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division