CLA-2-85:OT:RR:NC:N1:112
B. Bahramian
President
Center for Technology Management
202 Halpine Walk Ct.
Rockville, Maryland 20851
RE: The tariff classification of Plastic Numbers 0 to 9, solar packs, reflective membrane, Plexiglas diffuser sheet, and LEDs mounted on aluminum strips from unspecified countries of origin
Dear Mr. Bahramian:
In your letter dated June 23, 2014, you requested a tariff classification ruling.
The items in question are identified as components of LED lighted signage. The finished products can be used as house numbers that glow in the dark, or as illuminating signs.
The items identified as Plastic Numbers 0 to 9 (Part #28) are designed to be part of illuminating backlit panels, in different sizes.
The items identified as LEDs mounted on aluminum strips; ¼ inch by different lengths (Part #29.1) are designed to be part of illuminating backlit panels, in different sizes.
The items identified as Solar Power Packs (Part # 25) are small solar panels used to provide electrical power to LED lighted signage.
The applicable subheading for the Plastic Numbers 0 to 9 (Part #28) will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics…: other: other…other. The rate of duty will be 5.3 percent ad valorem.
The applicable subheading for the LEDs mounted on aluminum strips; ¼ inch by different lengths (Part #29.1) is 8543.70.7000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electrical machines and apparatus…: Other machines and apparatus: Electric luminescent lamps.” The general rate of duty will be 2%.
Section 177.7 of the Customs Regulations (19 C.F.R. §177.7) provides that rulings will not be issued in certain circumstances. The classification of Solar Power Packs (Part # 25) is being reconsidered by Headquarters. As such, CBP will not issue a classification ruling with regard to this merchandise at this time. If you wish, you may resubmit your request for a prospective ruling after the appropriate Headquarters issues have been resolved.
Your inquiry does not provide enough information for us to give a classification ruling on the Reflective membrane (Part # 26.1) and the Plexiglas Diffuser Sheet (Part # 26.2) Your request for a classification ruling must provide complete details on each of these products.
Specify the dimensions of each.
Provide an illustration showing all four corners of each sheet that clearly illustrates whether the corners are plain perpendicular edges or whether they have been rounded, beveled or otherwise further worked.
Indicate whether the sheets are flexible. A sheet is considered to be flexible if, in its imported dimensions, it can be flexed so that two ends touch and, when released, it returns to its original condition without evidence of creasing, cracking or distortion.
Identify the polymer comprising the reflective sheet. If it is made from a polyester other than polyethylene terephthalate, indicate whether it is unsaturated or saturated.
Specify the thickness and indicate if it is imported on rolls or as individual sheets.
Specify whether the acrylic in the diffuser sheet is poly (methyl methacrylate) or another acrylic. Explain how the acrylic sheet acts as a diffuser. Has it been modified in any way that gives it optical qualities?
Based on the picture, it appears that there may be a cut-out section in this sheet. Please confirm or clarify.
If practical, provide a sample of the diffuser sheet.
When this information is available, you may wish to consider resubmission of your request. If you decide to resubmit your request, please include all of the material that we have returned to you.
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 Karl Moosbrugger at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division