The tariff classification of an advertising display incorporating LED Lenser lamps from China.

N007370 March 6, 2007 CLA-2-85:RR:NC:N1:112 CATEGORY: Classification TARIFF NO.: 8543.70.9650 Patrick Gallagher Gallagher Transport International Inc. 4730 Oakland St., # 210 Denver, CO 80239 RE: The tariff classification of an advertising display incorporating LED Lenser lamps from China. Dear Mr. Gallagher: In your letter dated February 12, 2007, you requested a tariff classification ruling on behalf of your client, Coast Cutlery Co. The item concerned is an advertising display board. The board advertises the features of Coast Cutlery’s LED Lenser Lamps. The board measures approximately nine and one-half inches wide by eight inches high. The board is comprised of a black foam backing with a printed cardboard facing. The printed cardboard facing contains the advertising literature and incorporates three separate LED lamp heads/housings. These heads/housings are made from the actual metal casings, LEDS, and lenses that each of the three types of Lenser lamps use. Within the black foam backing are electrical wires and a five-volt DC converter jack. Once the converter is connected and plugged in, the three “lighting heads” begin flashing, demonstrating the three types of Lenser lamps. You proposed classification under subheading 4911.10.0080 of the Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other printed material…: Trade advertising material…: Other”. You site Ruling NY863952 as your justification. You state that the merchandise covered in that ruling is similar to your merchandise. It is the opinion of this office that the merchandise classified in NY863952 is neither identical nor similar to your merchandise. The merchandise classified in NY863952 does not contain electrical parts or apparatus. The electrical features impart the essential character of your product. As such Ruling NY863952 would not apply. Classification of goods in the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRIs). GRI 1. states, " ... classification shall be determined according to the terms of the headings ... ". Heading 8543 provides for "Electrical ... apparatus, having individual functions, not specified or included elsewhere ... ". General Note 3. (h) (vi) to the HTSUS states, " ... a reference to "headings" encompasses subheadings indented there under.". Subheading 8543.70 provides for “Other machines and apparatus”. The applicable subheading for the advertising display, incorporating LED Lenser lamps will be 8543.70.9650, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electrical machines and apparatus….: Other machines and apparatus: Other: Other: Other: Other”. The rate of duty will be 2.6%. 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 World Wide Web at http://www.usitc.gov/tata/hts/. 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 Steve Pollichino at 646-733-3008. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division