CLA-2-90:RR:NC:MM:114 F88710
Mr. Daniel Percival
Vice President Imports
East-West Associates, Inc.
14821 Northam St.
La Mirada, California 90638
RE: The tariff classification of side marker lenses from Taiwan
Dear Mr. Percival:
In your letter dated June 8, 2000, on behalf of Fleetwood Homes of California DBA Continental Imports, you requested a tariff classification ruling on side marker lenses from Taiwan. Samples of the side marker lenses were submitted with the ruling request.
The submitted side marker lenses for motor vehicle assembly are identified as product numbers F43-0100, F42-7151 and F42-7150. The lenses are amber in color and composed of plastic. The side marker lenses have patterns molded into the plastic and are fitted in plastic supports.
The General Rules of Interpretation (GRIs) set forth the legal framework in which merchandise is to be classified under the Harmonized Tariff Schedule of the United States Annotated (HTS). GRI 1 requires that classification be determined first according to the terms of the headings of the tariff and any relative section or chapter notes. Goods that cannot be classified in accordance with GRI 1 are to be classified in accordance with subsequent GRIs taken in order. Applying GRI 1, side marker lenses are provided for in heading 9002 when in a permanent mounting, that is, fitted in a support or frame, etc. Therefore, the submitted lenses are classifiable in heading 9002, HTS.
The applicable subheading for the side marker lenses will be 9002.90.95, HTS, which provides for lenses, of any material, mounted, being parts of or fittings for instruments or apparatus; other; other; other. The rate of duty will be 3 percent ad valorem.
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 Barbara Kiefer at 212-637-7058.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division