N153061 N1 Ruling Active

The tariff classification of an LED exit sign from China.

Issued March 18, 2011 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9405.60.6000

Headings: 9405

Product description

The merchandise under consideration is described as the Combo Exit/Emergency Light, Model number LEDCXTEU2RW. It consists of a rectangular thermoplastic housing measuring approximately 18½ inches wide by 8 inches high by 4 inches deep, and features an “EXIT” sign panel with two snap-out directional chevron arrows and internal LED (light emitting diode) lamps. On either side of the EXIT sign are adjustable lamp heads, each containing 12 light emitting diodes (LED) and a reflector under a clear lens. The Combo Exit/Emergency Light is a hard-wired unit that operates on either 120 or 277 Volts (V) and includes an internal rechargeable battery that powers the exit sign and lamp heads during a power failure. This sign may be wall or ceiling mounted; when ceiling mounted, the back panel of the fixture may be removed and replaced with another illuminated EXIT sign panel.

CBP rationale

The applicable subheading for the Combo Exit/Emergency Light, Model number LEDCXTEU2RW, will be 9405.60.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Illuminated signs, illuminated nameplates and the like: Other.

Full text

N153061 March 18, 2011 CLA-2-94:OT:RR:NC:1:110 CATEGORY: Classification TARIFF NO.: 9405.60.6000 Mr. Dave Melanson Best Lighting Products 1213 Etna Parkway Pataskala, OH 43062 RE: The tariff classification of an LED exit sign from China. Dear Mr. Melanson: In your letter dated March 10, 2011, you requested a tariff classification ruling. The merchandise under consideration is described as the Combo Exit/Emergency Light, Model number LEDCXTEU2RW. It consists of a rectangular thermoplastic housing measuring approximately 18½ inches wide by 8 inches high by 4 inches deep, and features an “EXIT” sign panel with two snap-out directional chevron arrows and internal LED (light emitting diode) lamps. On either side of the EXIT sign are adjustable lamp heads, each containing 12 light emitting diodes (LED) and a reflector under a clear lens. The Combo Exit/Emergency Light is a hard-wired unit that operates on either 120 or 277 Volts (V) and includes an internal rechargeable battery that powers the exit sign and lamp heads during a power failure. This sign may be wall or ceiling mounted; when ceiling mounted, the back panel of the fixture may be removed and replaced with another illuminated EXIT sign panel. The applicable subheading for the Combo Exit/Emergency Light, Model number LEDCXTEU2RW, will be 9405.60.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “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

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