CLA-2-73:OT:RR:NC:N1:117
Mr. Joseph F. Walter
Livingston International Professional Services, LLC
670 Young Street
Tonawanda, NY 14150
RE: The tariff classification of a composite panel, an illuminated sign, and a non-illuminated sign from the Canada
Dear Mr. Walter:
In your letter dated January 2, 2019, you requested a tariff classification ruling.
The products under consideration are item 1) an aluminum composite panel, item 2) a composite illuminated sign, and item 3) a composite non-illuminated sign.
Item 1 is identified as a composite panel constructed of three layers: two outer layers made of aluminum alloy and an inner layer made of polyethylene aluminum outer layers and an inner polyethylene layer. The aluminum layers each measure 0.21 mm in thickness. The polyethylene layers measures 2.58 mm in thickness. The panels will be imported in two sizes, either 122 inches (L) by 50 inches (W) or 122 inches (L) by 38 inches (W). At the time of importation, the panels will be painted on either one side or both sides, but will not include any lettering, logos, or motifs.
Item 2 is identified as an illuminated sign constructed of composite panels, aluminum and/or steel mounting angles, molded polycarbonate (lettering and logo), screws, and electrical components (LEDs, wiring harness, etc.). The illuminated signs are designed for use on the exterior of retail and commercial establishments.
Item 3 is identified as a non-illuminated sign constructed of aluminum extrusions, aluminum sheet, aluminum tubing, vinyl, and mounting hardware.
The applicable subheading for item 1 will be 7606.12.3090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Aluminum plates, sheets and strip, of a thickness exceeding 0.2 mm: rectangular (including square): of aluminum alloys: not clad; with a thickness of 6.3 mm or less: other. The rate of duty will be 3 percent ad valorem.
The applicable subheading for item 2 will be 9405.60.4000, 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: Of base metal: Other. The rate of duty will be 6 percent ad valorem.
The applicable subheading for item 3 will be 8310.00.0000, HTSUS, which provides for Sign plates, name plates, address plates and similar plates, numbers, letters and other symbols, and parts thereof, of base metal, excluding those of heading 9405. The rate of duty will be free.
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 at https://hts.usitc.gov/current.
On March 8, 2018, Presidential proclamations 9704 and 9705 imposed additional tariffs and quotas on a number of steel and aluminum mill products. Exemptions have been made on a temporary basis for some countries. Quantitative limitations or quotas may apply for certain exempted countries and can also be found in Chapter 99. Additional duties for steel of 25 percent and for aluminum of 10 percent are reflected in Chapter 99, subheading 9903.80.01 for steel and subheading 9903.85.01 for aluminum. Products classified under subheading 7606.12.3090, HTSUS, may be subject to additional duties or quota. At the time of importation, you must report the Chapter 99 subheading applicable to your product classification in addition to the Chapter 72, 73 or 76 subheading listed above.
The Proclamations are subject to periodic amendment of the exclusions, so you should exercise reasonable care in monitoring the status of goods covered by the Proclamations and the applicable Chapter 99 subheadings.
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 Angelia Amerson at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division