CLA-2-87:OT:RR:NC:N2:201
Susan Ampudia, US Customs Broker
International Trade & Customs Specialists, Inc.
13703 N. Lamar Dr
Laredo, Texas 78045
RE: The tariff classification of motor vehicle rear lamps from Slovakia
Dear Ms. Ampudia:
In your letter dated April 22, 2022, you requested a tariff classification ruling on behalf of your client, ZKW Slovakia, S.R.O (ZKW), located in Krusovce, Slovakia.
You state that your customer, ZKW, is a manufacturer of automotive rear lamps and plans to import rear lamps into the United States. At present, ZKW intends to import one item/model, which you have identified as model 1277/BMW G07LCI.
The main function of this automotive lamp is to increase the visibility on the road and increase awareness for vehicle driving. The light source is a “Module LED” that has light functions. The rear lamp module contains a turn indicator, taillight, brake light, SML (Side Marker Lights), SMR (Side Marker Reflectors), and the reverse light.
In your request, you suggest that model 1277/BMW G07LCI should be classified in 8512.20.2040, Harmonized Tariff Schedule of the United States (HTSUS). We agree.
The applicable subheading for rear lamp model1277/BMW G07LCI, will be 8512.20.2040, 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: Other lighting or visual signaling equipment: For the vehicles…”. The duty rate 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