The tariff classification of a lighted picture from China

NY L88520 November 21, 2005 CLA-2-85:RR:NC:N1:112 L88520 CATEGORY: Classification TARIFF NO.: 8543.89.9695 Troy D. Crago Import Specialist, Atico International USA, Inc. 501 South Andrews Avenue Ft. Lauderdale, FL 33301-2831 RE: The tariff classification of a lighted picture from China Dear Mr. Crago, In your letter dated October 20, 2005, you requested a tariff classification ruling. The item concerned is a matted, box-framed photograph or print of a photograph measuring 11 ¼” L X 11 ¼” W with colored LED lights behind the photograph. Objects in the photograph have their outlines cut-out so that, when the colored LED lights rotate or blink behind the photograph, the objects are highlighted with a multi-colored 3-D effect. Attached to the back of the frame are a wall hanger and a cylindrical, metal rod for propping the picture upright on a surface. The 6 LED lights are powered by three, included, AA batteries housed at the lower back of the picture frame. 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 first HTS heading applicable to this item is heading 4911 which provides for “ ... printed pictures and photographs ... ”. The second HTS heading applicable to this item is heading 8543 which provides for “Electrical ... apparatus, having individual functions, not specified or included elsewhere ... “. GRI 3. (c) states, “ ... goods ... shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.”. Heading 8543 is last in the numerical order of HTS headings considered. General Note 3. (h) (vi) states, “ ... a reference to “headings” encompasses subheadings indented thereunder.”. The applicable subheading for the Light Up Color Changing Framed Picture (Item Number W014DA00250) will be 8543.89.9695, 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: Other: Other”. The rate of duty will be 2.6%. 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