John Patrick Engelmann, Operations Coordinator
2851 Prairie Street
Grandville, MI 49418-2179
RE: The tariff classification of air horn bells from an unspecified country
Dear Mr. Engelmann,
In your letter dated November 23, 2010, you requested a tariff classification ruling.
The items under consideration have been identified as three (3) plastic Air Horn Projectors
(Part #’s H16833, H15680, H15684). In your request, you provided drawings of the items which show that they are identical in use and purpose with the exception of being different physical sizes.
All three (3) plastic (nylon) Air Horn Projectors are for use on heavy truck and bus applications; they have narrow threaded ends that are connected to a sound generator and wider "outer" bell ends to project and amplify the sound. Also located on the “outer” end, are two molded tabs with holes for mounting a shield or cover.
In your request, you suggest classification of the Projectors in subheading 8708.29.5060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for " … accessories of … motor vehicles … : Other … accessories of bodies (including cabs): Other: Other: Other”.
Classification of goods in the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRIs). GRI 1. states “ ... classification shall be determined according to the terms of the headings ... .” Heading 8512 provides for “Electrical … signaling equipment … of a kind used for … motor vehicles; parts thereof.”
General Note 3. (h) (vi) to the HTSUS states “ ... a reference to “headings” encompasses subheadings indented thereunder.” Subheading 8512.30.0020 of the HTSUS provides for “Electrical … signaling equipment … of a kind used for … motor vehicles: Sound signaling equipment: Horns.”
The applicable classification subheading for all three (3) plastic Air Horn Projectors
(Part #’s H16833, H15680, H15684) will be 8512.90.2000, 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%.
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