CLA-2 CO:R:C:M 953671 DFC
RE: Displays, billboard
Mr. Allen Raulston
Action Graphix
2409 Industrial Dr.
Jonesboro, AR 72401
Dear Mr. Raulston:
In a letter received by this office on March 18, 1993, you
inquired as to the tariff classification under the Harmonized
Tariff Schedule of the United States (HTSUS), of Tri-Action
billboard displays.
FACTS:
Billboard displays used by advertising and billboard
companies are comprised of 10 and 12 gauge steel framework
louvers made of triangular shaped aluminum extrusions, which
allow display materials to be inserted into their slotted areas.
Depending on the size of the display, it may use 1 to 4 Baldor
1/4 hp. motors. The triangular shaped louvers and motor(s) allow
the billboard to display 3 different advertisements or signs.
You claim that the Tri-Action billboard display is properly
classifiable under subheading 7308.90.90, HTSUS, which provides
for structures (excluding prefabricated buildings of heading
9406) of iron or steel, other, other. The applicable rate of
duty for this provision is 5.7% ad valorem. However, inasmuch as
the article is a mechanical appliance, heading 8479, HTSUS, which
provides for machines and mechanical appliances having individual
functions, not specified or included elsewhere in this chapter,
must be considered.
ISSUE:
Is the billboard display classifiable as a structure of iron
or steel under subheading 7308.90.90, HTSUS, or is it
classifiable under heading 8479, HTSUS, as machines and
mechanical appliances having individual functions, not specified
or included elsewhere in this chapter?
-2-
LAW AND ANALYSIS:
Classification of goods under the HTSUS is governed by the
General Rules of Interpretation (GRI's). GRI 1 provides that
"classification shall be determined according to the terms of the
headings and any relative section or chapter notes, and, provided
such headings or notes do not otherwise require, according to
[the remaining GRI's taken in order]." In other words,
classification is governed first by the terms of the headings of
the tariff and any relative section or chapter notes.
Section XV, note 1(f), HTSUS, reads, as follows:
1. This section does not cover:
(f) Articles of section XVI (machinery, mechanical
appliances and electrical goods):
Following the above-cited note, the billboard display is not
classifiable as a structure of iron or steel under subheading
7308.90.90, HTSUS (section XV), inasmuch as it is a mechanical
appliance provided for in heading 8479, HTSUS (section XVI).
HOLDING:
The Tri-Action billboard display is classifiable under
subheading 8479.89.90, HTSUS, which provides for mechanical
appliances having individual functions, not specified or included
elsewhere in this chapter, other, other. The applicable rate of
duty for this provision is 3.7% ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division