CLA-2-94:OT:RR:NC:N4:410
Mr. Joseph Kenny
Geodis USA, Inc.
One CVS Drive
Woonsocket, RI 02895
RE: The tariff classification of a Cinema Light Box from China
Dear Mr. Kenny:
In your letter dated May 11, 2018, on behalf of your client CVS Pharmacy, Inc., you requested a tariff classification ruling.
The merchandise under consideration is identified as a Cinema Light Box, CVS Item Number 367285. The item is an illuminated sign with a permanently fixed light source and comprised of a plastic box with a white plastic surface that functions as a screen. The screen contains three rows of grooved plastic bars with mounted plastic letters. It includes a set of non-litho printed plastic letters, numbers and symbols that are backlit when mounted on the screen. The letters can be used to spell out any type of amusing or informative messages or phrases for family or guests. The light box is illuminated by LED bulbs, powered by 3 AA batteries. Batteries are not included. The light box measures approximately 11 3/4 inches by 1 1/2 inches by 8 1/2 inches, and it can be mounted on the wall or placed on a table.
You have suggested classification under subheading 9503.00.0090, Harmonized Tariff Schedule of United States (HTSUS), as an object of amusement in the household. We have reviewed the subject-ruling request and we are of the opinion that the classification of this merchandise in subheading 9503.00.0090, HTSUS, is not appropriate. CBP does not consider drawing, writing, coloring or painting to have significant play value for classification purposes as a toy. Moreover, CBP does not classify the tools for writing, coloring, drawing or painting as toys since those tools are not designed to amuse. See HQ 965195 for similar ruling.
You have also suggested classification in subheading 3924.90.5650, HTSUS. We have reviewed the subject-ruling request for the cinema light box and we are of the opinion that the classification of this merchandise in subheading 3924.90.5650, HTSUS, is not appropriate. Subheading 3924.90.5650, HTSUS, applies to other household items of plastic that are not specifically provided for anywhere else in the tariff. We feel that the subject cinema light box can be used in a variety of different settings and is more specifically provided for elsewhere.
Regarding your proposed classification in heading 4911, HTSUS, as other printed articles, the light box is more specifically provided for in heading 9405, HTSUS, as an illuminated sign. Further, the ENs to chapter 49 exclude certain signs, including illuminated signs.
The applicable subheading for the Cinema Light Box, CVS Item Number 367285 will be 9405.60.6000, 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: Other.” The 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 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 Hope Abada at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division