CLA-2-94:OT:RR:NC:N4:410
Vicky Perez
Best Lighting Products, Inc.
1213 Etna Parkway
Etna, OH 43062
RE: The tariff classification of a sign faceplate from Vietnam
Dear Ms. Perez:
In your letter dated October 20, 2025, you requested a tariff classification ruling.
The item under consideration is identified as “plastic faceplate”, item number ZZ-EZRXTERWFP-B. It is in
a rectangular shape with red plastic diffuser lens showing letters of “EXIT”. Made of plastic, the faceplate is
a replacement designed to be affixed onto an LED thermoplastic EXIT sign.
The applicable subheading for the plastic faceplate, item number ZZ-EZRXTERWFP-B, will be
9405.92.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Luminaires
and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or
included; illuminated signs, illuminated nameplates and the like, having a permanently fixed light source, and
parts thereof not elsewhere specified or included: Parts: Of plastics”. The general rate of duty will be 3.7
percent ad valorem.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise must
be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time, products of Vietnam will be
subject to an additional ad valorem rate of duty of 20 percent. At the time of entry, you must report the
Chapter 99 heading applicable to your product classification, i.e. 9903.02.69, in addition to subheading
9405.92.0000, HTSUS, listed above.
The tariffs and additional duties cited above are current as of this ruling’s issuance. 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/.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations
(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect. In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.
Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic
verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection
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, please contact
National Import Specialist Michael Chen at [email protected].
Sincerely,
(for)
Evan Conceicao
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division