CBP Ruling N157617 — The tariff classification of an illuminated address plate from China.

Tariff classification

Headings: 9405

Product description

The merchandise under consideration is identified as the Guiding Light for your Mailbox. This article is a solar powered mailbox saddle designed to sit on top of a standard United States Postal Service (USPS) mailbox. The Guiding Light Mailbox saddle is made of heavy duty ABS plastic and features three installed C-size solar rechargeable batteries and six sets of house numbers (0 thru 9). At dusk the sides of the saddle light up to illuminate and display residential address numbers throughout the night. In your letter you suggest classification of the Guiding Light for your Mailbox under subheading 9405.40, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other lamps and lighting fittings. However, this article meets the terms of subheading 9405.60, HTSUS, as an illuminated sign. Accordingly, classification under subheading 9405.40, HTSUS, would not be appropriate.

CBP rationale

The applicable subheading for the Guiding Light for your Mailbox will be 9405.60.6000, HTSUS, which provides for “Lamps and lighting fittings including…illuminated signs, illuminated nameplates and the like, having a permanently fixed light source…: Illuminated signs, illuminated nameplates and the like: Other.

Full text

N157617 April 7, 2011 CLA-2-94:OT:RR:NC:1:110 CATEGORY: Classification TARIFF NO.: 9405.60.6000 Mr. Steve Sharpe Sharpe Productions Inc. 110 US Highway 202 Montville, NJ 07045 RE: The tariff classification of an illuminated address plate from China. Dear Mr. Sharpe: In your letter dated March 30, 2011, you requested a tariff classification ruling. The merchandise under consideration is identified as the Guiding Light for your Mailbox. This article is a solar powered mailbox saddle designed to sit on top of a standard United States Postal Service (USPS) mailbox. The Guiding Light Mailbox saddle is made of heavy duty ABS plastic and features three installed C-size solar rechargeable batteries and six sets of house numbers (0 thru 9). At dusk the sides of the saddle light up to illuminate and display residential address numbers throughout the night. In your letter you suggest classification of the Guiding Light for your Mailbox under subheading 9405.40, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other lamps and lighting fittings. However, this article meets the terms of subheading 9405.60, HTSUS, as an illuminated sign. Accordingly, classification under subheading 9405.40, HTSUS, would not be appropriate. The applicable subheading for the Guiding Light for your Mailbox will be 9405.60.6000, HTSUS, which provides for “Lamps and lighting fittings including…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

View original on CBP CROSS →