The tariff classification of an illuminated Christmas sign from China.
Issued July 16, 1997 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9405.60.6000
Headings: 9405
Product description
It is noted that the wording of "Merry Christmas" makes the front exterior of its plastic body which is illuminated by 72 miniature light bulbs. Further, it features a green garland, possessing textile ribbons, pine cones and plastic bells and berries, which is affixed to the top portion of the sign. Although it is stated, on the product information sheet, that this merchandise is classifiable under subheading 9405.30.00, Harmonized Tariff Schedule of the United States (HTS), which provides for lighting sets of a kind used for Christmas trees, it has been determined that this article is not a Christmas tree lighting set. Moreover, since this item is specifically provided for elsewhere in the tariff, consideration of classification under the above subheading is precluded.
CBP rationale
The applicable subheading for this illuminated sign, item number 9100921, will be 9405.60.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for other illuminated signs.
Full text
NY B87039 July 16, 1997 CLA-2-94:RR:NC:2: 227 B87039 CATEGORY: Classification TARIFF NO.: 9405.60.6000 Ms. Cindy Richardson Archer Freight Systems, Inc. P.O. Box 460067 San Antonio, TX 78246-0067 RE: The tariff classification of an illuminated Christmas sign from China. Dear Ms. Richardson: In your letter dated June 17, 1997, on behalf of Builders Square, you requested a tariff classification ruling. The sample submitted is an illuminated sign, referred to as the "72 Light Merry Christmas Sign" (item number 9100921), which measures approximately 23 1/2 inches long by 5 inches high. It is noted that the wording of "Merry Christmas" makes the front exterior of its plastic body which is illuminated by 72 miniature light bulbs. Further, it features a green garland, possessing textile ribbons, pine cones and plastic bells and berries, which is affixed to the top portion of the sign. Although it is stated, on the product information sheet, that this merchandise is classifiable under subheading 9405.30.00, Harmonized Tariff Schedule of the United States (HTS), which provides for lighting sets of a kind used for Christmas trees, it has been determined that this article is not a Christmas tree lighting set. Moreover, since this item is specifically provided for elsewhere in the tariff, consideration of classification under the above subheading is precluded. The applicable subheading for this illuminated sign, item number 9100921, will be 9405.60.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for other illuminated signs. The rate of duty will be 5.3 percent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs 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, contact National Import Specialist George Kalkines at 212-466-5794. Sincerely, Gwenn Klein Kirschner Chief, Special Products Branch National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification of an illuminated sign from China
The tariff classification of an illuminated sign from China
The tariff classification of a Cinema Light Box from China
The tariff classification of an illuminated sign from China
The tariff classification of an LED illuminated sign from Mexico
The tariff classification of an illuminated sign from Asia.
The tariff classification of an illuminated sign from China.
The tariff classification of an illuminated address plate from China.
The tariff classification of an LED exit sign from China.
The tariff classification of two wall-mounted emergency lights and an LED exit sign from China.
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →