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NY R00219

May 7, 2004
CLA-2-94:RR:NC:1:108 R00219


TARIFF NO.: 9405.40.6000

Mr. Michael Nakamura
Mura Group, Inc.
7414 337th Place, SE
Fall City, WA 98024

RE: The tariff classification of light boxes from Korea.

Dear Mr. Nakamura:

In your letter dated March 29, 2004, you requested a tariff classification ruling.

The subject merchandise, based on the submitted information, is cold-cathode fluorescent aluminum light boxes that are referred to as the “Fawoo Light Panels.” It is stated that these panels apply an edge-lighting method using an acrylic Light Guide Plate. This plate incorporates a unique three-dimensional V-cutting technique (special grooves along the plate) for an enhanced distribution of the light to obtain brighter and clearer images. It is imported without the application of any film.

It is indicated that this merchandise, which is intended to be used for retail advertising, may be classified under subheading 9405.60.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for lamps and lighting fittingsilluminated signs, nameplates and the like, having a permanently fixed light sourceof base metal: other than of brass. However, in their condition as imported, the subject light boxes can be used solely for the purpose of illuminating an area, as well as for incorporating various graphic images that are not connected to advertising or other sign-related matters. Based on this reasoning, consideration of classification under subheading 9405.60.4000, HTS, is precluded.

The applicable subheading for these light boxes will be 9405.40.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for other electric lamps and lighting fittings, of base metal, other than of brass. The rate of duty will be 6 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.


Robert B. Swierupski

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