J82724 J8 Ruling Active

The tariff classification of a lighted house-address display from China.

Issued April 9, 2003 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9405.60.6000

Headings: 9405

Product description

The subject merchandise, based on the submitted information, is a solar-powered light display of a house address that consists of a small polyresin boulder with a frontal oblong-shaped plastic attachment incorporating interchangeable numerals. It is stated that the boulder has a top solar panel for recharging the enclosed batteries at its base. Further, there is LED lights, which are connected behind the plastic numerical attachment, that illuminates the numerals after sunset. You claim that this merchandise is of artificial stone and therefore classifiable under subheading 6810.99.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of cement, of concrete or of artificial stone, whether or not reinforced: other articles, other. However, since this item is more specifically provided for under illuminated signs, illuminated nameplates and the like, consideration of classification under subheading 6810.99.0000, HTS, is precluded.

CBP rationale

The applicable subheading for this lighted house-address display will be 9405.60.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for illuminated signs, illuminated nameplates and the like, having a permanently fixed light source…other than of base metal.

Full text

NY J82724 April 9, 2003 CLA-2-94:RR:NC:2:227 J82724 CATEGORY: Classification TARIFF NO.: 9405.60.6000 Ms. Terry Grelle Worldlink International, Inc. P.O. Box 895 Voorhees, NJ 08043 RE: The tariff classification of a lighted house-address display from China. Dear Ms. Grelle: In your letter received in this office on March 24, 2003, on behalf I.N.T.P., Inc., you requested a tariff classification ruling. The subject merchandise, based on the submitted information, is a solar-powered light display of a house address that consists of a small polyresin boulder with a frontal oblong-shaped plastic attachment incorporating interchangeable numerals. It is stated that the boulder has a top solar panel for recharging the enclosed batteries at its base. Further, there is LED lights, which are connected behind the plastic numerical attachment, that illuminates the numerals after sunset. You claim that this merchandise is of artificial stone and therefore classifiable under subheading 6810.99.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of cement, of concrete or of artificial stone, whether or not reinforced: other articles, other. However, since this item is more specifically provided for under illuminated signs, illuminated nameplates and the like, consideration of classification under subheading 6810.99.0000, HTS, is precluded. The applicable subheading for this lighted house-address display will be 9405.60.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for illuminated signs, illuminated nameplates and the like, having a permanently fixed light source…other than of base metal. 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 646-733-3028. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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