CLA-2-85:RR:E:NC:N1:101

Howard D. Esterman, Import and Trade Supervisor
Kia Motors America, Inc.
111 Peters Canyon Road
Irvine, CA 92606-1790

RE: The tariff classification of interior vehicle assemblies from Korea

Dear Mr. Esterman,

In your letter dated July 2, 2007, you requested a tariff classification ruling.

The first item is the S/Glass O/Head Console Lamp Assembly (Part # 928303F021NF). It is comprised of two reading lamps, with individual on/off push-button switches, and a compartment to hold sunglasses. The essential function of this part is to light an area of the interior of a vehicle.

The applicable classification subheading for S/Glass O/Head Console Lamp Assembly (Part # 928303F021NF) will be 8512.20.2040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “…lighting…equipment …of a kind used for…motor vehicles; parts thereof: Other lighting…equipment: Lighting equipment: For…vehicles …”. The rate of duty will be Free.

The second item is the O/Head Console Lamp Assembly (Part # 928202F000IM). It is comprised of two reading lamps with individual on/off push button switches, a switch to tilt the sunroof and a compartment to hold sunglasses.

At this time we do not have sufficient information to provide a classification for this item. Please provide a physical sample of the Assembly for examination, a diagram or listing of all the item’s components, a specific explanation of how each component functions (both individually and in conjunction with the other components) and a cost breakdown of each component.

If you decide to resubmit your request, please include all requested information as well as the information you provided in this request that applies to the S/Glass O/Head Console Lamp Assembly (Part # 928303F021NF) and send to U.S. Customs and Border Protection, Attn: Binding Rulings, Customs Information Exchange, 10th Floor, One Penn Plaza, New York, NY 10119-1199.

The third item is the FRT Room Lamp Assembly (Part # 928003E01044). It is comprised of two reading lamps with individual on/off push button switches, separate switches to tilt or slide the sunroof, a compartment to hold sunglasses and a trip computer. The digital LED trip computer displays information related to driving including a compass, distance to empty, elapsed time, average fuel consumption and the outside temperature.

The final item is the O/Head Console Lamp Assembly (Part # 7K52Z51410BCY). It is comprised of two reading lamps with individual on/off push button switches, switches to tilt or slide the sunroof, separate switches to control the rear windows, a compartment for a garage door opener and a trip computer incorporating a digital clock. The digital LED trip computer displays information related to driving including a compass, distance to empty, elapsed time, average fuel consumption and the outside temperature. The trip computer doubles as an instrument panel clock with buttons to set the hours and minutes.

The FRT Room Lamp Assembly (Part # 928003E01044) and O/Head Console Lamp Assembly (Part # 7K52Z51410BCY) consist of several components which are prima facie classifiable under different headings. It is our opinion that these items are composite goods with no essential character. They are classified according to GRI 3. (c) which states that composite goods with no essential character are “classified under the heading which occurs last in numerical order among those which equally merit consideration.”.

The applicable subheading for the FRT Room Lamp Assembly (Part # 928003E01044) and O/Head Console Lamp Assembly (Part # 7K52Z51410BCY) will be 9106.90.8500, Harmonized Tariff schedule of the United States (HTSUS), which provides for “Time of day recording apparatus … for measuring, recording or otherwise indicating intervals of time … : Other: Other: Other: Other. The rate of duty will be 15 cents each plus 2.3 percent ad valorem plus 0.8 cents per jewel.

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 S/Glass O/Head Console Lamp Assembly (Part # 928303F021NF) or , contact National Import Specialist Richard Laman at 646-733-3017. If you have any questions regarding the FRT Room Lamp Assembly (Part # 928003E01044) or O/Head Console Lamp Assembly (Part # 7K52Z51410BCY), contact National Import Specialist Barbara Kiefer at 646-733-3019.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division