Modification of NY 835112
Active· CBP ruling HQ 085763· Issued 1990-02-02
Ruling text
HQ 085763
February 2, 1990
CLA-2 CO:R:C:G 085763 TLS
CATEGORY: Classification
TARIFF NO.: 8512.20.20
Mr. Michael O'Neill
O'Neill & Whittaker, Inc.
1809 Baltimore Avenue
Kansas City, Missouri 64108
RE: Modification of NY 835112
Dear Mr. O'Neill:
You received a ruling on the classification of a trailer
lighting kit under the Harmonized Tariff Schedule of the United
States Annotated (HTSUSA). We now find that a modification of
that ruling is necessary.
Heading 9405 of HTSUSA provides for an article that is a
lamp or lighting fitting or a part thereof. The trailer lighting
kit consists of lighting fittings that operate as one unit,
meeting the description provided in 9405. We must refer to the
notes of chapter 94 for additional guidance, however. Note (f)
of chapter 94 states that this chapter does not cover lamps or
lighting fittings of chapter 85.
HTSUSA heading 8512 covers lighting equipment of a kind used
for motor vehicles and parts thereof. The trailer lighting kit
is used as a substitute for a vehicle's normal lighting when
those lights are obstructed by the trailer. The lights in this
kit act as the lighting equipment for the vehicle's rear and side
when used in this manner. This is within the terms required for
classification under heading 8512.
Both heading 9405 and 8512 provide for lighting equipment.
Heading 8512 must take precedence over heading 9405, however,
because note (f) of chapter 94 directs us to chapter 85 if an
article described under one of its headings is also described in
a heading under chapter 85. Therefore, the trailer lighting kit
is properly classifiable under heading 8512. The applicable
HTSUSA subheading is 8512.20.20.
This decision reflects the current views of the Customs
Service. New York ruling NY 835112 is hereby modified pursuant
to Customs Regulation 177.9(d)(1).
Sincerely,
John Durant, Director
Commercial Rulings Division
Source: rulings.cbp.gov — ruling 085763, retrieved 2026-10-12T05:19:07Z, republished verbatim. This digest is informational; only CBP issues binding rulings.