Kolpin Powersports, Inc.
205 N. Depot Street
Fox Lake, WI 53933-9761
RE: The tariff classification of vehicle lighting from an unspecified country
Dear Ms. Schwark,
In your letter dated April 5, 2013, you requested a tariff classification ruling. Per your request, the sample you provided will be returned to your attention.
The item being considered has been identified as a PowerMax LED Blade Light (Model # 50-0550). As the information which you provided states, the Blade Light can be mounted to steel blades, All-Terrain Vehicles (ATV) racks and most brands of ATV/Side by Side blades in order to supplement vehicles lights. It contains 36 ultra-bright LEDs in a weather proof enclosure, 10 foot cord with 12 volt adapter supplying power from an in-dash receptacle, adjustable for best light direction and swivels 180 degrees to face the vehicle.
You did not specify the country of origin of the PowerMax LED Blade Light (Model # 50-0550). The rates of duty provided below are the rates applicable to shipments manufactured in countries with which the United States has Normal Trade Relations.
The applicable classification subheading for the PowerMax LED Blade Light (Model # 50-0550) will be 8512.20.2040, (HTSUS), which provides for “Electrical lightning or signaling equipment … , of a kind used for … motor vehicles; … Other lighting … equipment: Lighting equipment…For the vehicles of subheading 8701.20 or heading 8702, 8703, 8704, 8705 or 8711.” The general 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://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, please contact National Import Specialist Matthew Sullivan at 646-733-3013.
Thomas J. Russo
National Commodity Specialist Division