The tariff classification of a flat panel name badge from China

NY L88109 November 10, 2005 CLA-2-85:RR:NC:N1:112 L88109 CATEGORY: Classification TARIFF NO.: 8543.89.9200 Chiu-Chou Lee, Customhouse Broker 9083 S. La Cienega Blvd. Inglewood, CA 90301-4403 RE: The tariff classification of a flat panel name badge from China Dear Mr. Lee, In your letter dated September 30, 2005, you requested a tariff classification ruling on behalf of California Gift Center, Inc. of Los Angeles, California. The item concerned is the LED Name Badge. It is a rectangular piece of hard plastic with a battery-operated LED (light-emitting diode) screen embedded within its front. The back of the item has six buttons in it which perform various operator functions and an embedded, rectangular magnet. The item measures 3” in length X 1 ½ inches in height. The LED Name Badge is powered by two, round 3.0 volt batteries (supplied). The purpose of the item is to display letters, numbers or symbols in a scrolling pattern of red diodes across the LED screen. The accompanying literature states that the item has 28 X 5 dot matrix display quality, 50 possible display characters and 5 display speeds. Classification of goods in the Harmonized Tariff Schedule of the United States (HTS) is governed by the General Rules of Interpretation (GRIs). GRI 1. states, “ ... classification shall be determined according to the terms of the headings ... “. The Explanatory Notes (ENs) to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the tariff at the international level, facilitate classification under the HTS by offering guidance in understanding the scope of the headings and the GRIs. EN 85.43 (19) states that, “[The heading (8543) includes] ... Electro-luminescent devices ... “. General Note 3. (h) (vi) to the HTS states, “ ... a reference to “headings” encompasses subheadings indented thereunder.”. The applicable subheading for the LED Name Badge will be 8543.89.9200, Harmonized Tariff Schedule of the United States (HTS), which provides for “Electrical apparatus, having individual functions, not specified or included elsewhere ... : Other ... apparatus: Other: Other: Other: ... flat panel displays ... “. The rate of duty will be Free. 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 Richard Laman at 646-733-3017. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division