The tariff classification of an LED signaling device from China

N200980 February 8, 2012 CLA-2-85:OT:RR:NC:N1:112 CATEGORY: Classification TARIFF NO.: 8531.80.0050 Taehoon Koo President NCHB CORP 149-15 177th Street Jamaica, NY 11434 RE: The tariff classification of an LED signaling device from China Dear Mr. Koo: In your letter dated January 20, 2012, you requested a tariff classification ruling on behalf of your client Moodflag LLC. The article concerned is referred to as the “MoodSign”. This electrical device consists of a plastic housing that incorporates two transparent plastic arms. The plastic arms are hinged to the top outside corners of the housing. The hinge allows the arms to fold down into the housing or be extended up and out of the housing. The base of the plastic arms contain light emitting diodes (LEDs) which are used to illuminate the arms when raised from the housing. There are 4 different colors of illumination to choose from. Each color is meant to represent a different level of urgency. The unit operates on 2 AAA batteries. The “MoodSign” is a type of visual signaling device. In use it would be placed on an important paper/document, or a note would be taped to its housing. Then one arm of the device would be raised and illuminated to indicate that the document is important and needs urgent attention. After the intended recipient sees the signal and reads the document/note, they would raise and illuminate the second arm to indicate that the document has been read. You have proposed classification of this device under subheading 8531.20.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electric … visual signaling apparatus … : Indicator panels incorporating … light emitting diodes (LED’s): Other. The “MoodSign” provides a visual signal to the user by the use of an illuminated arm. Indicator panels as described in the EN’s to heading 8531, use numbers, letters, or symbols to communicate. In so much as the “MoodSign” is neither a “panel” nor does it communicate using alpha/numeric/symbolic characters, subheading 8531.20.0040 would not apply to this merchandise. The applicable subheading for the “MoodSign” will be 8531.80.0050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electric sound or visual signaling apparatus…: Other apparatus: Other. The rate of duty will be 1.3%. 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 Steven Pollichino at (646) 733-3008. Sincerely, Thomas J. Russo Director National Commodity Specialist Division