CLA-2-85:OT:RR:NC:N1:101

John P. Engelmann, Operations Coordinator
Hadley Products
2851 Prairie St. SW
Grandville, MI 49418-2179

RE: The tariff classification of Air Horn Kits from an unspecified country

Dear Mr. Engelmann,

In your letter dated January 17, 2011, you requested a tariff classification ruling.

The two items concerned are Air Horn Kits, Models H00981S and H00980. Model H00981S contains a 26", rectangular, bell-shaped horn; a 12-volt, tank-mount solenoid valve; a shield; tubing and horn support. Model H00980 contains a 26", rectangular, bell-shaped horn; a manual lanyard valve; a shield; tubing and horn support. Both models are designed to be mounted onto vehicles that have their own air pressure (air brake system). The difference in the Kits is that Model H00981S is electrically-operable and Model H00980 is manually-operable.

H00981S H00980

The applicable classification subheading for Air Horn Kit Model H00981S will be 8512.30.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electrical … signaling equipment … of a kind used for cycles or motor vehicles … : Sound signaling equipment: Horns.” The rate of duty will be 2.5%.

The applicable classification subheading for Air Horn Kit Model H00980 will be 8479.89.9899, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Machines and mechanical appliances having individual functions, not specified or includes elsewhere … : Other machines and mechanical appliances: Other: Other: Other.” The rate of duty will be 2.5%.

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