CLA-2-87:S:N:N1:101-861160
Mr. Byron Johnson
McClary, Swift & Co., Inc.
P.O. Box 370
Blaine, WA 98230
RE: The tariff classification of sealed beam lamp covers from
Canada
Dear Mr. Johnson:
In your letter dated February 28, 1991, on behalf of A.S.I.
Plastics, Coquitlam, BC, Canada, you requested a tariff
classification ruling. You have submitted samples of the lamp
covers.
The imported merchandise is acrylic (light weight plastic)
lamp covers that are affixed over a motor vehicle's sealed beam
lamps. The product is used to protect the sealed beam lamps
against dirt and grime, and also against damage caused by stones,
gravel, rocks, etc. You suggest the lamp covers may be
classified in subheading 8539.90.0000, Harmonized Tariff Schedule
of the United States, which provides for parts of sealed beam
lamps. However, the covers are not an integral or constituent
part of the lamp and they do not have the essential character of
a sealed beam lamp.
The applicable subheading for the motor vehicle sealed beam
lamp covers will be 8708.99.5080, Harmonized Tariff Schedule of
the United States (HTS), which provides for other parts and
accessories of motor vehicles. The rate of duty will be 3.1
percent ad valorem.
Goods classifiable under subheading 8708.99.5080, HTS, which
originated in the territory of Canada, will be entitled to a 2.1
percent rate of duty under the United States-Canada Free Trade
Agreement upon compliance with all applicable regulations.
Subheading 9905.00.00, HTS, is the provision for goods
originating in the territory of Canada under general note 3(c)
(viii) of the tariff schedule: equipment provided for in the
following headings and subheadings (including 8708.99) intended
for use in the repair or maintenance of motor vehicles of heading
8702, 8703, or 8704 (excluding electric trolley buses and three-
wheeled vehicles) or of automobile truck tractors principally
designed for the transportation of persons or goods. If the
imported sealed beam lamp covers meet this definition, the duty
rate will be 40 percent of the column 1-general rate of duty.
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