CLA-2-94:OT:RR:NC:N4:410
Mr. Andre Fiebig
Quarles & Brady LLP
300 N. LaSalle, Suite 4000
Chicago, IL 60654
RE: The tariff classification of illuminated signs from China
Dear Mr. Fiebig:
In your letter dated June 3, 2022, you requested a tariff classification ruling on behalf of Displays2Go, Inc. Pictures and product specifications were submitted with your request.
The merchandise is two illuminated signs identified as the Solar Powered Waterproof Outdoor Free-Standing Lightbox Sign (Product 1) and Solar Powered Waterproof Outdoor Pole Mounted Lightbox Sign (Product 2). Both illuminated signs use only LED light source and are designed to display static images (static printed signs) for use in low-light applications or in the evening.
Product 1 is designed to stand alone without mounting to any support structure. It is mounted on wheels to enhance ease of positioning. Product 1 consists of a rectangular light box mounted on a base, which is fitted with castors and solar panels. The light box is made of aluminum alloy and measures 1,600mm in height, 600mm in width and 125mm in depth.
In contrast to Product 1, Product 2 requires mounting to a pole (the pole is not provided, and the mounting hardware is sold separately). It consists of a rectangular light box with two mounting fittings on a side and solar panels on the top. The light box is made of aluminum alloy and measures 900mm in height, 600mm in width and 125mm in depth.
The applicable subheading for Product 1 and Product 2 will be 9405.61.4000, 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: Illuminated signs, illuminated name-plates and the like: Designed for use solely with light-emitting diode (LED) light sources: Of base metal: Other.” The general rate of duty will be 6 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 9405.61.4000, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 9405.61.4000, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
The merchandise in question may be subject to antidumping duties and countervailing duties (AD/CVD). Written decisions regarding the scope of AD/CVD orders are issued by the Enforcement and Compliance office in the International Trade Administration of the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection (CBP). You can contact them at https://trade.gov/enforcement/ (click on “Contact Us”). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at https://www.usitc.gov/trade_remedy/documents/orders.xls, and you can search AD/CVD deposit and liquidation messages using CBP’s AD/CVD Search tool at https://aceservices.cbp.dhs.gov/adcvdweb.
The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading.
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 Michael Chen at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division