CLA-2-85:OT:RR:NC:N2:201
Mr. Daniel Cannistra
Crowell & Moring LLP
1001 Pennsylvania Avenue, N.W.
Washington, D.C., 20004
RE: The tariff classification of LED PCBs from Mexico
Dear Mr. Cannistra:
In your letter dated November 6, 2020, you requested a tariff classification ruling on behalf of your client, Valeo North America Inc., located in Troy, Michigan.
The items under consideration have been identified as four (4) Printed Circuit Boards (PCBs) used in automotive LED lighting systems
The four PCBs have been identified as parts:
61A-3002-1047 - Turn and Park Lighting Function
61A-3002-1483 - DRL and Side Marker Lighting functions
61A-3002-1135 - Daytime Running Light and Side Marker Lighting Functions and
61A-3002-1355 – Side Marker Lighting Function
You assert that the subject goods are properly classified under subheading 8512.90.6000 of
the Harmonized Tariff Schedule of the United States (“HTSUS”) 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
lighting equipment: Other.” This office concurs.
The applicable subheading for the part numbers 61A-3002-1047, 61A-3002-1483, 61A-3002-1135, and 61A-3002-1355 will be 8512.90.6000, HTSUS, 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
lighting equipment: Other.” The rate of duty will be Free.
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 the World Wide Web at https://hts.usitc.gov/current.
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 Matthew Sullivan at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division