The tariff classification of an illuminated sign from China.

N035218 August 25, 2008 CLA-2-94:OT:RR:NC:1:110 CATEGORY: Classification TARIFF NO.: 9405.60.6000 Mr. Abhijeet Purkayastha Lumavue Inc. 1229 West Lakeridge Drive Fayetteville, AR 72703 RE: The tariff classification of an illuminated sign from China. Dear Mr. Purkayastha: In your letter dated July 22, 2008, you requested a tariff classification ruling. The merchandise under consideration is an LED (light emitting diode) Frame, Style Number CA1824. A sample frame was submitted with your ruling request and will be returned to you. The sample frame measures approximately 10½ inches by 13½ inches and is approximately ½ inch thick. The frames are manufactured in various standard sizes with custom sizes available by special order. The LED Frames will be packaged with mounting hardware and a 120/24 Volt (V) power adapter. The sample LED Frame consists of three plexi-glass panels. The primary panel is called a crystal frame, which is a thin rectangular clear plexi-glass panel measuring approximately 7½ inches by 10½ inches and is approximately ¼ inch thick. The crystal panel features a number of LEDs recessed into the bottom of the panel. When illuminated, the LEDs reflect light throughout the entire crystal panel evenly. The crystal panel is set into one of the larger 10½ by 13½ inch plexi-glass panels which is approximately the same thickness. Together, these two panels create the backboard of the LED Frame, and features an on/off switch and 24 V power socket located on the back. A second clear plexi-glass panel identical in overall dimensions to the backboard is placed over the backboard, separated by a paper thin border around the perimeter and held together by four fasteners at the corners. In use, a translucent sign, menu or other informational item is placed between the two larger plexi-glass panels and over the crystal panel. When energized, the LED lights illuminate the sign. The applicable subheading for the LED Frame, Style Number CA1824 will be 9405.60.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Lamps and lighting fittings…illuminated signs, illuminated nameplates and the like, having a permanently fixed light source…: Illuminated signs, illuminated nameplates and the like: Other.” The general rate of duty will be 5.3 percent ad valorem. 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 Thomas Campanelli at (646) 733-3016. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division