CLA-2-49:OT:RR:NC:N4:434
John Smid
Score Titan
142 Eaton Ave.
Toronto, Ontario M4J2Z8
Canada
RE: The tariff classification of a billboard upgrade sign from Canada
Dear Mr. Smid:
In your letter dated December 20, 2024, you requested a tariff classification ruling. Photos and product descriptions were provided for our review.
The “Branded Billboard Upgrade” under consideration is designed for attaching to a portable scoreboard (made by your company, Score Titan, for use in a sports capacity) to replace the original generic top portion of the scoreboard with a custom advertisement. The upgrade sign will display a custom-printed advertisement for the team and/or its sponsors and is built to withstand outdoor environmental conditions. The piece measures 20.5” (W) x 9.5” (H) x 0.25” (D) and consists of a polycarbonate panel fronted by a printed vinyl decal bearing the advertisement. The piece will be attached by hinges to the digital scoreboard.
You propose classification of the printed upgrade billboard in subheading 4911.10.0080, Harmonized Tariff Schedule of the United States (HTSUS), as printed trade advertising material. We agree. The essential nature and use of the product is conferred by the printed advertisement on the face.
The applicable subheading for the “Branded Billboard Upgrade” will be 4911.10.0080, HTSUS, which provides for “Trade advertising material, commercial catalogs and the like: Other.” The column one, general rate of duty will be Free.
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.
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, for example, if the signs are imported without the printed vinyl advertisements, 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 Regulations (19 CFR 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 Charlene Miller at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division