Steven De Core
D&D Customhouse Brokerage, Inc.
701 Newark Ave, Suite LL1
Elizabeth, NJ 07208-3560
RE: The tariff classification of a sound signaling light sensor from China
Dear Mr. De Core,
In your letter dated August 4, 2008, you requested a tariff classification ruling on behalf of your client, Products of Tomorrow of Towaco, New Jersey.
The item under consideration is a small, battery-powered, hard plastic, rectangular device identified as the “ReverseSAlert” ; it contains an electronic circuit that emits an audible sound when it senses white light emitted by an incandescent bulb.
The ReverseSAlert is constructed of black plastic measuring approximately 1 ½ inches in length, 1 inch in width and ½ inch in thickness. The front of the ReverseSAlert is covered with a piece of single-sided adhesive tape with a prism-like reflective finish while the reverse is covered with a piece of double-sided tape used to affix the device to the rear reverse light of a vehicle. When white, incandescent light is detected by a small photo sensor visible through the rear of the device, an electronic “beeping” sound is emitted. The purpose of the ReverseSAlert is to warn bystanders when a vehicle has been placed in a reverse gear.
The applicable classification subheading for the ReverseSAlert will be 8512.30.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “ … signaling equipment … of a kind used for cycles or motor vehicles … : Sound signaling equipment: 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.
Robert B. Swierupski
National Commodity Specialist Division