CLA-2-87:OT:RR:NC:N2:201
Luis Ferrate
Luces Para Autos Esquipulas Sociedad Anonima
4a Calle 5-89 Zona 1
Esquipulas
Guatemala
RE: The tariff classification of LED auxiliary/driving light for motor vehicles from China
Dear Mr. Ferrate:
In your letter dated January 6, 2026, you requested a tariff classification ruling.
The item under consideration has been identified as a fixed 100-Watt LED auxiliary/driving light for motor
vehicles (Part number LD73DRL). The item is electrically powered by and directly connected to the motor
vehicle’s electrical system and is intended to enhance vehicle visibility. You state that the LED light beam is
angle adjustable. The product is externally mounted to vehicles using a metal mounting bracket and bolts,
allowing installation on bumpers, bull bars, roof racks, vehicle frames, or similar vehicle-mounted supports.
The applicable subheading for the 100-Watt LED auxiliary/driving light, Part number LD73DRL, will be
8512.20.2040, 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: Other lighting or visual signaling
equipment: For the vehicles of subheading 8701.20 or heading 8702, 8703, 8704, 8705 or 8711”. The duty
rate will be Free.
The duties cited above are current as of this ruling’s issuance. 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
at https://hts.usitc.gov/.
This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other
charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other
duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the
classification stated above, the merchandise covered by this ruling may also need to be reported with either
the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions
covering exceptions to such tariffs.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations
(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect. In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.
Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic
verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection
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, please contact
National Import Specialist Matthew Sullivan at [email protected].
Sincerely,
(for)
Denise Faingar
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division