&&The product is the Dually XL/Driving light (model number 32361). The product is a 4” cube light pod containing 12 LED lights. The product is available in white or black UV-resistant polyester powder-coat, a virtually unbreakable polycarbonate lens, stainless steel hardware, and vibration isolator. The product includes the bracket, wiring harness, and mounting hardware. The Dually XL/Driving utilizes a patented Rigid Industries optics that project high intensity LED light with more output. The product comes with different styles of optics such as flood, spot, diffused, hyperspot or diving beam patterns. The product is marketed as a driving, fog and spot light that cuts through the fog, dust, dirt, or even water.

&&You have proposed classification as either 9405.40 or 8512.20. Heading 94.05 provides for, Lamps and lighting fittings including searchlights and spotlights and parts thereof, “not elsewhere specified or included” and “ parts thereof not elsewhere specified or included”. Whereas heading 85.12 provides for, “Electrical lighting or signaling equipment of a kind used for cycles or motor vehicles”.&&&&The good in issue is an auxiliary vehicle LED driving, spot, fog and flood light. The product is designed to be mounted on vehicles to enhance visibility. Heading 94.05 provides for lamps and lighting fittings “not elsewhere specified or included”. Further direction is provided by Legal Note 1(f) to Chapter 94, which states, “This Chapter does not cover: Lamps or lighting fittings of Chapter 85”. Given the function of the good, consideration is given to heading 85.12.&&&&Item (3) to the Explanatory Note to heading 85.12 states, in part, “The heading includes, inter alia: Headlamps of all kinds including lamps fitted with dimming or dipping attachments; diffused driving lamps; anti-fog lamps; spot-lights (including those which, attached to a length of cable, can be used as hand lamps or can be placed on the road).” Subheading 8512.20 provides for “Other lighting or visual signalling equipment”. The Dually XL/Driving (Model#32361) meets the terms of this heading and subheading.&&&&I would note that the expression “of a kind used” is not an end use provision, rather it is descriptive. Therefore, if the good is one that is normally used with cycles or motor vehicles but can also be used in other applications, like marine, it remains classified in heading 85.12. If, however, the good is specifically designed for marine applications or other applications but could be used with motor vehicles, then such a light would be classified in heading 94.05.