Mr. Spiro Karras
Sandler & Travis Trade Advisory Services, Inc.
38345 Ten Mile Road
Farmington Hills, Michigan 48335
RE: The tariff classification of Automobile Headlight and Tail light lenses from Canada
Dear Mr. Karras:
In your letter dated May 18, 2001 you requested a tariff classification ruling.
You submitted samples of a plastic automobile Headlight and Tail light lenses. You state that the headlight lens assembly has a 5” x 3” oval yellow plastic lens that is attached to a clear plastic lens that is 20” x 4½” and has a clear plastic border. The tail light lens is approximately
14” x 3½” and is entirely of one piece molded construction, with a black border.
You state that you believe that the automobile headlight and tail light lenses should be classified under heading HTS 9001, which covers unmounted lenses. You are of the opinion that the lenses should be classified as unmounted because the term “mounted” implies that two separate pieces, a lens and a frame, are somehow attached together in some manner. You state that these two lenses are all of one-piece construction with the lenses.
We disagree with your opinion that the headlight and tail light lenses be classified under heading HTS 9001. The tail light lens does not have optical properties. It is a protective cover for the lighting apparatus. The headlight lens with the yellow oval is not considered to be an optical lens. The clear plastic portion as protection for the lighting apparatus imparts the essential character.
The applicable subheading for the automobile Headlight and Tail light lenses 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