The tariff classification of 9-in-1 Roadside Emergency Light from China

N234455 November 16, 2012 CLA-2-85:OT:RR:NC:N1:112 CATEGORY: Classification TARIFF NO.: 8531.80.0050 Mr. Angel Easterling Global Compliance Manager AutoZone 123 South Front Street Memphis, TN 38103 RE: The tariff classification of 9-in-1 Roadside Emergency Light from China Dear Mr. Easterling: In your letter dated October 17, 2012, you requested a tariff classification ruling. The item concerned is the 9-in-1 LED Roadside Emergency Light. The device is spherical in shape, and measures 3.5 inches in diameter and 1.34 inches in depth. The plastic housing is composed of 60% acrylonitrile butadiene styrene (ABS), and 40% PVC. There are nine different openings around the diameter of the item to emit light from sixteen flashing LED lights. The light features nine flash patterns to choose from, including SOS Morse code for rescue and solid mode for use as a regular work light. A magnet is located in the middle of the item. The 9-in-1 LED Roadside Emergency Light provides up to five hours of light and operates on three AAA batteries, which are included. The item will be imported and sold in single packs and packs of three. A sample was submitted for classification purposes and returned as requested. The applicable subheading for the 9-in-1 Roadside Emergency Light will be 8531.80.0050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Electric ... visual signaling apparatus ... : Other apparatus: Other. The rate of duty will be 1.3%. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.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 Steven Pollichino at (646) 733-3008. Sincerely, Thomas J. Russo Director National Commodity Specialist Division