CLA-2-94:RR:E:NC:1:110
Mr. Frank Meyer
Fastenal
2001 Theurer Boulevard
Winona, MN 55987
RE: The tariff classification of an illuminated sign from China.
Dear Mr. Meyer:
In your letter dated March 15, 2007 you requested a tariff classification ruling.
The merchandise under consideration is an illuminated sign. The base of this sign is constructed of plastic and is oval in shape. This base is designed to be placed on a flat surface. A neon tube is inserted into the top of the base by means of a connector. This neon tube, also known as a neon bulb or neon glow lamp, is a tube of glass formed in the name of a particular sports team written in script. This sign plugs into a 110 Volt (V) socket.
In your ruling request you suggest a classification of 9405.20.8010, Harmonized Tariff Schedule of the United States (HTSUS), as other electric table, desk, bedside or floor-standing lamps. However, illuminated signs, illuminated nameplates and the like are provided for in subheading 9405.60, HTSUS.
The applicable subheading for the neon illuminated sign will be 9405.60.6000, HTSUS, which provides for: “Lamps and lighting fittings…illuminated nameplates and the like, having a permanently fixed light source…: Illuminated signs, illuminated nameplates and the like: Other.” The general 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 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 Thomas Campanelli at 646-733-3016.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division