CLA-2-85:OT:RR:E:NC:N1:112
Mr. Troy D. Crago, Import Specialist
Atico International USA, Inc.
501 South Andrews Avenue
Fort Lauderdale, FL 33301
RE: The tariff classification of an emergency flasher from China
Dear Mr. Crago:
In your letter dated July 8, 2008, you requested a tariff classification ruling.
The item concerned is an emergency flasher (A002AA00457). It is rectangular in shape and measures approximately 5-7/8 inches in length by 5-7/8 inches in width and 2 inches in height. The electronic components are encased in a plastic weatherproof housing. The item contains a total of six flashing LED lights. The base of the flasher is magnetic which allows it to be attached to any metallic object. The item contains an “On/flash/off” switch and operates on 2 “AAA” batteries which are not included.
You state that that the item is being marketed by your automotive division for use in an emergency. The design of this product, especially the magnetic base, gives this item a variety of uses. It is not designed to be solely or principally used with an automobile. This device could be used in a variety of situations where a visual warning signal might be required.
The applicable subheading for the emergency flasher (A002AA00457) will be 8531.80.0050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electric sound or visual signaling apparatus…: Other apparatus: Other.” The rate of duty will be 1.3%.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on 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, contact National Import Specialist Steve Pollichino at 646-733-3008.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division