CLA-2-85:OT:RR:NC:N2:212
Sheila Goodrich
M-Pact Solutions
4294 Swinnea Rd
PO Box 30209
Memphis, TN 38118
RE: The tariff classification of an LED display unit from China
Dear Ms. Goodrich:
In your letter dated May 31, 2019, you requested a tariff classification ruling on behalf of your client, IBO Associates Midwest LLC.
The merchandise under consideration is identified as the Electronic Message Center (EMC) and described as a programmable LED message display unit used to display text and images. The EMC is made in a variety of different sizes and dimensions based on the needs of the end user. Each EMC consists of an aluminum frame containing a printed circuit board, LED lights and a logic controller that allows the user to control the color and substance of the message to be displayed. You state that the EMC is primarily used for advertising and public messaging.
In your request, you suggest that the correct classification of the EMC is 8543.70.8700, Harmonized Tariff Schedule of the United States (HTSUS). We agree.
The applicable subheading for the Electronic Message Center will be 8543.70.8700, HTSUS, which provides for “Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter; parts thereof: Other machines and apparatus: Other: Other: …flat panel displays other than for articles of heading 8528…”. The general 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 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 Luke LePage at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division