The tariff classification of Automotive Scrolling LED License Plate Frames from China.

NY M80922 April 7, 2006 CLA-2-87:RR:NC:N1:101 M80922 CATEGORY: Classification TARIFF NO.: 8708.99.8080 Ms. Elizabeth M. Cantu JCPenney Purchasing Corporation Customs Analyst P.O. Box 10001 Dallas TX 75301-0001 RE: The tariff classification of Automotive Scrolling LED License Plate Frames from China. Dear Ms. Cantu: In your letter dated March 23, 2006 you requested a tariff classification ruling. The item is an LED scrolling license plate flash frame. The light up flash frame operates by the included remote control only. The frame surrounds the rear license plate and is connected to the vehicle’s 12 v. electrical system. On the bottom of the frame there is an LED device that can be programmed to scroll any personal message that the driver behind your vehicle can read. It can be programmed for 120 characters and 5 messages. The vehicle operator programs and controls the messages using the remote control device while inside the vehicle. The applicable subheading for the Automotive Scrolling LED License Plate Frame will be 8708.99.8080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories: Other: Other: Other. The rate of duty will be 2.5 percent. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Robert DeSoucey at 646-733-3008. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division