Mr. Robert J. Resetar
Porsche Cars North America, Inc.
980 Hammond Drive
Atlanta, Georgia 30328
RE: The tariff classification of motor vehicle Tail Light Housing from Germany
Dear Mr. Resetar:
In your letter dated January 6, 2000 you requested a tariff classification ruling.
You submitted a sample and provided a diagram from your electronic parts catalog of a motor vehicle tail light housing. You indicate that the tail light housing is a plastic assembly consisting of a multi-colored lens attached to a housing. The lens is multi-colored for the purpose of the different light functions: driving, brake, reverse, and turn signal lights. The housing is sectioned in accordance with the different light functions as well. The interior of each housing section is coated with a reflective material to enhance the function of each light.
The rear of the housing has six openings to accommodate the different light bulbs. The bulbs are attached to a bulb holder that is not part of the tail light housing. There are no electrical components contained in the tail light housing.
The applicable subheading for the Tail Light Housing will be 8512.90.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for Electrical lighting or signaling equipment (excluding articles of heading 8539), windshield wipers, defrosters and demisters, of a kind used for cycles or motor vehicles; parts thereof: Parts: Of signaling equipment. The rate of duty will be 2.5% ad valorem.
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 Robert DeSoucey at 212-637-7035.
Robert B. Swierupski