R01944 R0 Ruling Active

The tariff classification of parts of illuminated signs, illuminated names, and illuminated addresses from Germany.

Issued May 31, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9405.92.0000

Headings: 9405

Product description

The subject merchandise, based on the submitted information, is LED’s with electrical circuitry and wiring that are fully encased in acrylic forms, which are shaped in unfinished letters and numbers. It is stated that these individual letters and numbers will be used in lighted signage, lighted boat names, and lighted house addresses. They are not imported in a condition for use as unassembled illuminated signs, illuminated names, or illuminated addresses.

CBP rationale

The applicable subheading for these parts of illuminated signs, illuminated names, and illuminated addresses will be 9405.92.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for illuminated signs, illuminated nameplates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included: parts: of plastics.

Full text

NY R01944 May 31, 2005 CLA-2-94:RR:NC:1:108 R01944 CATEGORY: Classification TARIFF NO.: 9405.92.0000 Mr. Christopher E. Booth Universal Light Designs, LLC 28000 Spanish Wells Blvd. Bonita Springs, FL 34135 RE: The tariff classification of parts of illuminated signs, illuminated names, and illuminated addresses from Germany. Dear Mr. Booth: In your letter dated May 6, 2005, you requested a tariff classification ruling. The subject merchandise, based on the submitted information, is LED’s with electrical circuitry and wiring that are fully encased in acrylic forms, which are shaped in unfinished letters and numbers. It is stated that these individual letters and numbers will be used in lighted signage, lighted boat names, and lighted house addresses. They are not imported in a condition for use as unassembled illuminated signs, illuminated names, or illuminated addresses. The applicable subheading for these parts of illuminated signs, illuminated names, and illuminated addresses will be 9405.92.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for illuminated signs, illuminated nameplates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included: parts: of plastics. The rate of duty will be 3.7 percent ad valorem. 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 Michael Contino at 646-733-3014. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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