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NY L88161

October 20, 2005

CLA-2-63:RR:NC:N3:351 L88161


TARIFF NO.: 6307.90.8500, 8504.40.95

Jason Coggin
KDA Marketing Inc.
2345 Thornberry Dr.
Lawrenceville, GA 30044

RE: The tariff classification of a lighted banner set from China

Dear Mr. Coggin:

In your letter dated Oct. 5, 2005, you requested a tariff classification ruling.

You submitted the following samples: a banner, a plug-in AC-to-DC converter (transformer), and a driver. The banner is made of woven man-made fibers and is approximately 40” x 28” with an appliquéd design on the front only. The fabric has been folded and sewn down on the top, creating a tunnel through which a pole can be inserted. The top is a stars-and-stripes design; at the bottom are the words “GOD BLESS THE USA.” These words have an EL wire light outlining them; a wire connects to the driver, which in turn connects to the converter. When plugged in, the outline of the words dimly lights up.

You state that these components will be imported and sold as a set. You also state that they will be imported together with a wood pole and a metal bracket. In addition, you ask for the classification of the banner; the transformer and driver; and the pole and bracket.

The Explanatory Notes, which constitute the official interpretation of the Harmonized Tariff Schedule of the United States Annotated (HTS) at the international level, state in Note X to Rule 3(b) that the term "goods put up in sets for retail sale" means goods which:

(a) consist of at least two different articles which are, prima facie, classifiable in different headings;

(b) consist of products or articles put up together to meet a particular need or carry out a specific activity; and

(c) are put up in a manner suitable for sale directly to users without repacking.

It is the opinion of this office that either configuration containing the banner constitutes a set for tariff purposes. The flag imparts the essential character of each set. The applicable subheading for the lighted banner imported separately or with any of the other components as a set will be 6307.90.8500, HTS, which provides for “Other made up textile articlesOther: Wall banners, of man made fibers.” The rate of duty will be 5.8 percent ad valorem.

You refer to NY Ruling I82806, dated June 21, 2002, in which a lighted banner was classified in subheading 9405.40.8000, HTS, which provides for other electric lamps and lighting fittings, other than of base metal. That banner contained 20 miniature lights and created more light than the instant banner, which does not create sufficient light to be considered a decorative light.

The applicable subheading for the AC-to-DC converter, if imported separately, will be 8504.40.95, HTS, which provides for "Electrical transformers, static converters (for example rectifiers) and inductors; parts thereof: Static converters: Other." The rate of duty will be 1.5 percent ad valorem.

Your inquiry does not provide enough information for us to give a classification ruling on the other components imported separately. Your request for a classification ruling should include a photograph of the pole showing both ends. Also, what is the species of wood and dimensions of the pole? Also include a picture or sample of the bracket.

Regarding the driver: how does it function? Is it a secondary transformer? Is it power rated? If so, what is the power rating in watts? Is it a speed controller for an electric motor?

When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you.

You also mention windsocks. We require a sample to classify it.

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 Mitchel Bayer at 646-733-3102.


Robert B. Swierupski

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