CLA-2-96:OT:RR:E:NC:N4:422
Mr. Theodore Bonanno
Tracer Imaging, LLC
18 Glenn Street
White Plains, NY 10603
RE: The tariff classification of a menu board from China
Dear Mr. Bonanno:
In your letter dated July 29, 2009, you requested a tariff classification ruling.
The item in question is identified as a “LiteWriter” menu board. The item measures approximately 19”W x 23¾”H and is made of a clear acrylic plastic material that is backed with a black plastic material. The board is imported with one white marker and has a writing surface on which daily specials or messages will be written. The writing on the board can be wiped clean so that the board can be reused as a surface to write future specials and messages.
There is a small advertising graphics sign that is attached to the top of the board by means of screws. This sign will vary from board to board, as it will be customized for the client. Behind the graphics are a series of light emitting diodes (LEDs) of the following colors: white, light blue, purple, dark blue, yellow, green and red. The board is imported with a small power cord that plugs into the back. When the board is powered on, the LEDs sequentially cycle through each of the various colors, which illuminate the words that will be written on the board with the marker.
This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. By far, the greatest portion of the external surface area of this item is that which provides a writing surface. The board will provide a writing surface even when the LEDs are powered off. The marker is an adjunct to the board as it is intended for use on the board. Therefore, it is the opinion of this office that the writing surface of this item provides the item with the essential character within the meaning of GRI 3(b).
The applicable subheading for the LiteWriter menu board will be 9610.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for slates and boards, with writing or drawing surfaces, whether or not framed. The rate of duty will be 3.5 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 Gary Kalus at (646) 733-3055.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division