CLA-2-94:OT:RR:NC:1:110
Ms. Johanna Oh
Columbia Sportswear
14375 NW Science Park Drive
Portland, OR 97229
RE: The tariff classification of an illuminated sign from Asia.
Dear Ms. Oh:
In your letter dated September 19, 2011, you requested a tariff classification ruling.
The item under consideration is identified as the “Table Topper” display. A sample of the item was provided with your ruling request and will be returned to you.
The submitted sample is a rectangular display constructed of a combination of paper, plastic and metal measuring approximately 11 inches wide by 14 inches tall and is 3 inches deep. It is designed to be attached to the top of an apparel rack for displaying the Columbia logo along with other consumer information. At the center of the sign is a clear plastic block measuring approximately 5 inches square over a blue emblem with a snowflake and the words “Omni Freeze Ice.” This display is an illuminated static sign that utilizes light emitting diode (LED) technology to illuminate the unit. It is powered by three “D” size alkaline batteries controlled by an on/off slide switch located on the bottom of the unit.
In your letter you suggest classification under heading 4911, 8506 or 8539, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other printed matter, primary cell batteries or light bulbs. As imported, this article meets the terms of subheading 9405.60, HTSUS, as an illuminated sign. Accordingly, classification under any other subheading would not be appropriate.
The applicable subheading for the “Table Topper” display will be 9405.60.6000, HTSUS, which provides for “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