Mr. Sean K. Scarbrough
10841 Ambassador Drive
Kansas City, MO 64153
RE: The tariff classification of automobile parts from Taiwan
Dear Mr. Scarbrough:
In your letter dated December 28, 1995 you requested a tariff classification ruling.
The first two items concerned are a Taillamp lens and a Parklamp lens. Both lenses are pieces of hard plastic. The Taillamp lens (Part #TLL-56) is red in color, circular in shape and has a circumference of 11". The Parklamp lens (Part #PLL-55A) is orange in color, conical in shape and is 2" in height with a circumference of 10 «".
The applicable subheading for both the Taillamp and Parklamp lenses will be 9001.90.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for . . . lenses . . . : Lenses. The rate of duty will be 4.2% ad valorem.
The third and fourth items are a Parklamp Housing Assembly and a Taillamp Assembly. The Parklamp Housing Assembly (Part #PLA-55C) is a Parklamp lens fastened to a silver metal housing socket by two screws. It has a plastic-coated electrical wire extending from it's rear and measures 3"H X 3«"W. The Taillamp Assembly (Part #TLA-60P) is a Taillamp lens fastened to a black metal housing socket by two screws; it measures 3 "H X 3 "W.
The applicable subheading for the Parklamp Housing Assembly and the Taillamp Assembly will be 8512.20.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for Electrical lighting or signaling equipment . . . : Other lighting or visual signaling equipment: Visual signaling equipment: . . . motor vehicles . . . motorcycles. The rate of duty will be 2.6% ad valorem.
The final item concerned is a Taillamp bezel (Part #TLB-54). This is a silver metal ring with two formed, metal inner extensions that have holes in their centers.
The applicable subheading for the Taillamp bezel will be 8512.20.4080, Harmonized Tariff Schedule of the United States (HTS), which provides for Electrical lighting or signaling equipment . . . : Other lighting or visual signaling equipment: Visual signaling equipment: Other. The rate of duty will be 2.6% ad valorem.
This ruling is being issued under the provisions of Section 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 212-466-5667.
Roger J. Silvestri