The tariff classification of an illuminated sign from China

N301744 December 4, 2018 CLA-2-94:OT:RR:NC:N4:410 CATEGORY: Classification TARIFF NO.: 9405.60.6000; 9903.88.03 Ms. Rachel Zhang Pan Asian Creations Limited Unit No. 182, 1/F., Peninsula Centre No. 67 Mody Road Kowloon, Hong Kong China RE: The tariff classification of an illuminated sign from China Dear Ms. Zhang: In your letter dated November 13, 2018, you requested a tariff classification ruling. The merchandise under consideration is identified as Item Number 9206-45502, 45” Blow Mold ‘Sleigh Parking’ Sign. The item is an illuminated sign with a permanently fixed LED light source. It is made of plastic molding and measures 16.5 inches long by 9 inches wide by 45 inches high. The item features a candy cane (red and white) post with a white background sign marked “Santa Sleigh Parking” and a sleigh symbol. The sign is battery operated and requires three “AA” batteries. The ON/OFF switch is located on the bottom of the base. The instruction states switch to “ON” position to activate the LED lights. The “OFF” mode is for TRY-ME activation. The applicable subheading for Item Number 9206-45502, 45” Blow Mold ‘Sleigh Parking’ Sign, will be 9405.60.6000, Harmonized Tariff Schedule of 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 rate of duty will be 5.3 percent ad valorem. Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS.  The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS.  Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974).  Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings. Products of China classified under subheading 9405.60.6000, HTSUS, unless specifically excluded, are subject to the additional 10 percent ad valorem rate of duty.  At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 9405.60.6000, HTSUS, listed above. 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 the 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 Hope Abada at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division