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NY L84843




June 2, 2005

CLA-2-94:RR:NC:1:108 L84843

CATEGORY: CLASSIFICATION

TARIFF NO.: 9405.60.6000

Mr. Trent Cameron
Eagle Global Logistics
443 W. Alameda Drive
Tempe, AZ 85282

RE: The tariff classification of illuminated signs from China.

Dear Mr. Cameron:

In your letter dated May 10, 2005, on behalf of Multi Media Electronics, Inc., you requested a tariff classification ruling.

The subject merchandise, based on the submitted information, is illuminated signs, which are exemplified by the following: “Keep Out!” (model number 16809); “Open” (model number 16818); “Las Vegas” (model number 16914); “Texas – Hold’Em” (model number 16916); and a Martini glass display (model number 16806).

It is stated that each article is constructed with a plastic base containing a DC 12V power adapter jack and an on/off switch. It is also noted that neon gas-discharge tubes, composed of glass, are formed into the shapes of the above signs, measuring about 20 cm by 20 cm, which are then inserted into the above base by means of a connector. It is further stated that a DC 12V power adapter is included with each product.

You claim that this merchandise is properly classified under subheading 9405.40.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for Other electric lamps and lighting fittings: Other than of base metal, since they are decorative display lamps and not illuminated signs. With reference to several rulings, this claim is supported in stating that the primary function of this merchandise is to serve only as decorative home-use display lamps (not providing illumination), thereby not functioning as illuminated signs for advertising or displaying sign-related information.

This office disagrees with your position. The rulings that you cited involved specific decorative lights and light boxes, which were not considered to be illuminated signs. The subject articles, however, are found to be principally designed as the same class or kind of merchandise, which is used as illuminated signs with no restriction limiting them to commercial use for tariff purposes.

The applicable subheading for these illuminated signs will be 9405.60.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for illuminated signs, illuminated nameplates and the like: other than of base metal. The rate of duty will be 5.3 percent ad valorem.

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 Contino at 646-733-3014.

Sincerely,

Robert B. Swierupski
Director,

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