CLA-2-85:S:N:N1: 101 891968
Mr. David A. Eisen
Siegel, Mandell & Davidson, P.C.
One Astor Plaza
1515 Broadway, 43rd Floor
New York, NY 10036-8901
RE: The tariff classification of a Two-in-One Roadside Light from
China and/or Taiwan.
Dear Mr. Eisen:
In your letter dated November 1, 1993, on behalf of Avon
Products, Inc., New York, NY, you requested a tariff classification
ruling. You have submitted a sample of the product.
The imported product, called a "Two-in-One Roadside Light", is
an electrical lighting device designed exclusively for use in a
motor vehicle. The product is partially oval shaped and measures
approximately 3-1/2 inches in length by 3-1/2 inches in height by
2-1/2 inches in width. The light is constructed of a plastic
housing and it features a clear lens spot light and an amber lens
warning light mounted on a swivel device so that only one of the
lenses can be operational at a given time. The product also
includes a heavy-duty magnet to secure it to any metal surface
within the interior or exterior of an automobile. A length of
rubber coated electrical cord is attached to the plastic housing.
The opposite end of the cord is connected to a plug which is
designed to be inserted into any standard automobile cigarette
The applicable subheading for the "Two-in-One Roadside Light"
will be 8512.20.2040, Harmonized Tariff Schedule of the United
States (HTS), which provides for electrical lighting equipment for
the vehicles of subheading 8701.20 or heading 8702, 8703, 8704,
8705 or 8711. The rate of duty will be free.
As you requested, the sample will be returned to your office.
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
Jean F. Maguire
New York Seaport