The tariff classification of plastic sign ornaments with LED illumination from China

N289861 September 27, 2017 CLA-2-19:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3926.40.0090 Ms. Soolin Shu Pan Asian Creations Limited Unit No. 182 1/F., Peninsula Centre No. 67 Mody Road Kowloon, Hong Kong China RE: The tariff classification of plastic sign ornaments with LED illumination from China Dear Ms. Shu: In your letter dated August 29, 2017, you requested a tariff classification ruling. The three submitted illustrations are each depicted as an 11inch/21inch LED Illuminated Direction Sign. Each sign is a plastic ornament that is illuminated by light emitting diodes (LEDs). Batteries that power the LEDs are included in the importation. The items are further identified as follows: Item Number 8304 11034 – This item is a plastic sign in the shape of an orange arrow on which is molded the word “Treats” in green letters. The sign has what appears to be a string or thin rope attached at the top that enables it to be hung. Item Number 8304 21029 – This item is a plastic sign that is in the shape and form of two horizontal boards, attached, one under the other, to a vertical board. Molded on to the top board are the words “Go Back!” in green letters. Molded onto the bottom board are the words “NO TRESPASSING” in orange letters. The sign has legs attached to the back that fold out, enabling the sign to stand on a flat surface. Item Number 8304 21030 – This item is a plastic sign that is in the shape and form of two horizontal boards, attached, one under the other, to a vertical board. Molded on to the top board is the word “Warning!” in orange letters. Molded onto the bottom board are the words “ENTER AT YOUR OWN RISK” in purple letters. The sign has legs attached to the back that fold out, enabling the sign to stand on a flat surface. Each of these items is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. Even after the batteries are depleted and the LEDs are not powered on, the plastic ornament can still serve as a decoration. Therefore, it is the opinion of this office that the plastic ornament provides each of these items with the essential character within the meaning of GRI 3(b). The applicable subheading for Item Number 8304 11034, Item Number 8304 21029 and Item Number 8304 21030 will be 3926.40.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics…: statuettes and other ornamental articles…other. The 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 https://hts.usitc.gov/current. 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 Gary Kalus at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division