CLA-2-85:S:N:N1:101 802622
Mr. William J. LeClair
Trans Border Customs Services, Inc.
One Trans-Border Drive, P.O. Box 800
Champlain, NY 12919
RE: The tariff classification of bicycle signalling lights from Canada
Dear Mr. LeClair:
In your letter dated September 26, 1994 you requested a tariff classification ruling.
The item is a bicycle tail light. It consists of a red lens and a mounting bracket that permits attachment to the side of the bicycle seat so that it is adjacent to the rear wheel. A neodymium iron boron magnet is mounted to the rear wheel spokes so that the magnet passes next to the light at each revolution of the wheel. The light has a corresponding magnet and diodes that are connected to three LEDs. The magnets passing each other create an electrical magnetic field which causes electrical current to flow to the diodes resulting in the emission of light from the unit.
The applicable subheading for the bicycle tail light will be 8512.10.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for visual signalling equipment for bicycles. The rate of duty will be 2.7 percent 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 this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport