us-cbp-cross-rulings-hq-956680•HQ 956680: Revocation of DD 896797; Foot Flashers; Visual Signaling Apparatus;
HQ 956680: Revocation of DD 896797; Foot Flashers; Visual Signaling Apparatus;
us-cbp-cross-rulings-hq-956680HQ 956680: Revocation of DD 896797; Foot Flashers; Visual Signaling Apparatus;Guidance
Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.
HQ 956680
July 8, 1994
CLA-2 CO:R:C:M 956680 DWS
CATEGORY: Classification
TARIFF NO.: 8531.80.80
Ms. Maurien Shoule
J.W. Hampton, Jr. & Co., Inc.
15 Park Row
New York, NY 10038
RE: Revocation of DD 896797; Foot Flashers; Visual Signaling
Apparatus;
Dear Ms. Shoule:
This is in reference to DD 896797, issued to you by the
District Director of Customs, El Paso, Texas, on May 18, 1994,
concerning the classification of "Foot Flashers" under the
Harmonized Tariff Schedule of the United States (HTSUS). We have
reconsidered this ruling.
FACTS:
The merchandise consists of "Foot Flashers". The battery
operated device is placed on a shoe lace and flashes when the user
takes a step with the shoe. The purpose of the merchandise is to
signal to others, for safety purposes, the presence of the person
wearing shoes incorporating the "Foot Flashers".
The subheadings under consideration are as follows:
8543.80.95: [e]lectrical machines and apparatus, having
individual functions, not specified or included
elsewhere in this chapter; parts thereof:
[o]ther machines and apparatus: [o]ther:
[o]ther.
The general, column one rate of duty for goods classifiable
under this provision is 3.9 percent ad valorem.
8531.80.80: [e]lectric sound or visual signaling apparatus
(for example, bells, sirens, indicator panels,
burglar or fire alarms), other than those of
heading 8512 or 8530; parts thereof: [o]ther
apparatus: [o]ther.
The general, column one rate of duty for goods classifiable
under this provision is 2.7 percent ad valorem.
ISSUE:
Whether the "Foot Flashers" are classifiable under subheading
8543.80.95, HTSUS, as other electrical apparatus specified
elsewhere in chapter 85, HTSUS, or under subheading 8531.80.80,
HTSUS, as other visual signaling apparatus.
LAW AND ANALYSIS:
Classification of merchandise under the HTSUS is in accordance
with the General Rules of Interpretation (GRI's), taken in order.
GRI 1 provides that classification is determined according to the
terms of the headings and any relative section or chapter notes.
In DD 896797, the "Foot Flashers" were held to be classifiable
under subheading 8543.80.95, HTSUS, as other electrical apparatus.
In HQ 952869, dated November 30, 1992, we held that safety
lights, which were attached to mining equipment to warn operators
when the equipment was in operation, were classifiable under
heading 8531, HTSUS. It is our position that the purpose of the
"Foot Flashers" is principally similar to that of the safety lights
in HQ 952869. The purpose of the "Foot Flashers" is to warn others
of the presence of the wearer during periods of darkness or poor
weather, thereby keeping the wearer safe from harm.
Therefore, we find that the "Foot Flashers" are classifiable
under subheading 8531.80.80, HTSUS. Because the merchandise is
specified elsewhere in chapter 85, HTSUS, it is precluded from
classification under heading 8543, HTSUS.
HOLDING:
The "Foot Flashers" are classifiable under subheading
8531.80.80, HTSUS, as other visual signaling apparatus.
EFFECT ON OTHER RULINGS:
DD 896797 is revoked in full.
Sincerely,
John Durant, Director
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