125 Cabot Court
Hauppauge, NY 11788-3717
RE: The tariff classification of a vehicle light bar from Taiwan.
Dear Mr. Kobayashi,
In your letter dated January 17, 2007, you requested a tariff classification ruling.
The item concerned is a 6 or 8 LED illuminated Light Bar, which is designed to be mounted to the cab of a tractor-trailer.
The Air Cleaner Light Bar consists of an 18-Gauge Stainless Steel Housing with either 6 or 8 Maxxima Series LED Lights and Chrome Grommet Covers. The Air Cleaner Light Bar is pre-wired with Packard Connectors to facilitate ease of installation. According to the literature provided, the Air Cleaner Light Bar is designed to fit onto specific vehicles, in this case the Peterbilt Models 379, 378 and 1987+.
The applicable classification subheading for the Air Cleaner Light Bar will be 8512.20.2040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electrical lighting…equipment…of a kind used for…motor vehicles…Other lighting equipment…for the vehicles of subheading 8704”. The rate of duty will be Free.
Duty rates are provided for your convenience and are subject to change. The text of the most recent Harmonized Tariff Schedule and the accompanying duty rates are provided on the World Wide Web at http://www.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.
Robert B. Swierupski