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NY 881191

January 14, 1993

CLA-2-94:S:N:N3:227 881191


TARIFF NO.: 9405.40.6000

Lcdr. Steven E. Trenchard
U.S. Department of Transportation
Commandant (G-ECV-3)
2100 Second Street, SW
Washington, DC 20593-0001

RE: The tariff classification of a lighthouse beacon system from New Zealand.

Dear Lcdr. Trenchard:

In your letter dated December 9, 1992, you requested a tariff classification ruling.

The article in question is a protype lighthouse beacon system comprised of a xenon short-arc based optic, a low power consumption turntable and a power supply/optic system. The beacon will be delivered with Osram XBO 150W/CR OFR xenom short-arc lamps. The optic will use a reflector of electroform nickel and will be in a housing of anodized alumunum with a clear cover glass. The turntable has a machined aluminum platen mounted to an aluminum tripod base. The unit rotates on the turntable emitting a steady uninterrupted beam of light.

You suggest classifying the subject article under subheading 8531.80.0050, HTS, the provision for visual signalling apparatus. However, static lamps (non-blinking or non-flashing) are not regarded as electrical signalling apparatus within the tariff meaning of heading 8531 and are classified under heading 9405.

The applicable subheading for the lighthouse beacon system will be 9405.40.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for other electrical lamps and lighting fittings of base metal other than brass. The rate of duty will be 7.6 percent ad valorem.

HTS subheading 9810.00.60 provides for instruments and apparatus entered for the use of any nonprofit institution, established for educational or scientific purposes, if no instrument or apparatus of equivalent scientific value for the purposes for which the instrument or apparatus is intended to be used is being manufactured in the United States (See U.S. Note 6(a) to Subchapter X).

Subchapter X, U.S. Note 6(a) states that the term "instrunents and apparatus" (subheading 9810.00.60) embraces only instruments and apparatus which are both provided for and dutiable in the headings and subheadings listed in the note. Since the lighthouse beacon system is classified under subheading 9405.40.6000, HTS, a provision that is not listed in the note, it does not qualify for duty free entry under subheading 9810.00.60, HTS.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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