Ralph Garcia, Manager-International Trade Compliance
Mitsubishi Motors North America, Inc.
6400 Katella Ave.
Cypress, CA 90630-5208
RE: The tariff classification of automotive lamp units from Japan
Dear Mr. Garcia,
In your letter dated October 19, 2010, you requested a tariff classification ruling.
The items under consideration have been identified as three (3) types of “Lamp Units” which, you state, have been specifically designed as service parts for Mitsubishi automobiles and are to be imported without their light sources. They are plastic housings which mount onto the rear exterior of a vehicle. The light bulb sockets and light bulbs that provide their light source mount onto the inner portion of the Lamp Units. The function of the Lamp Units is to house their light source and provide the proper illumination and/or signaling for backing up or turning a vehicle. The housings are made from Acrylonitrile Styrene Acrylate (ASA Plastic) and also include a reflective component made of Polymethyl methacrylate (PMMA Plastic).
The first item, Right Rear Left Hand Side Marker Lamp Unit (Part Number 8352A007), mounts on the left side of the rear bumper of certain Mitsubishi vehicles. This Lamp Unit is red in color and its purpose is to properly reflect light when the driver signals a turn.
The second item, Left Hand Tail Lamp Unit (Part Number 8331A041), mounts on the left side of the tail gate on certain Mitsubishi vehicles. This lamp unit is silver in color and its purpose is to reflect light to illuminate the rear of the vehicle when the driver shifts into the reverse gear.
The third item, Right Hand Tail Lamp Unit (Part Number 8330A608), mounts on the right side of the trunk on certain Mitsubishi vehicles. This lamp unit is red and silver in color and its purpose is to reflect light when the driver depresses the brake pedal and also to illuminate the rear of the vehicle when the driver shifts to the reverse gear. You state that this lamp unit is actually a component of a combination lamp for lighting and signaling equipment.
The applicable classification subheading for the Right Rear Left Hand Side Marker Lamp Unit (Part Number 8352A007) and Right Hand Tail Lamp Unit (Part Number 8330A608) will be 8512.90.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electrical … signaling equipment … of a kind used for … motor vehicles; parts thereof: Parts: Of signaling equipment.” The rate of duty will be 2.5%.
The applicable classification subheading for the Left Hand Tail Lamp Unit (Part Number 8331A041) will be 8512.90.6000, HTSUS, which provides for “Electrical lighting … equipment … of a kind used for … motor vehicles; parts thereof: Parts: Of lighting equipment: Other.” 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 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