CLA-2 CO:R:C:M 956348 DWS
Ms. Sandra L. Haupt
Tower Group International, Inc.
128 Dearborn Street
Buffalo, NY 14207-3198
RE: Revocation of HQ 955444; LED Traffic Signal Lamp;
HQs 952718 and 088495; Section XVI, Note 2; 8541.40.20
Dear Ms. Haupt:
This is in response to your letter of April 29, 1994, on
behalf of Ecolux Inc., requesting reconsideration of HQ 955444,
dated March 15, 1994, which dealt with the classification of the
"Diolux LED Traffic Signal Lamp" under the Harmonized Tariff
Schedule of the United States (HTSUS).
The merchandise consists of the "Diolux LED Traffic Signal
Lamp", which is designed to replace the conventional incandescent
red traffic signal lamps resulting in reduction of energy
consumption. It is comprised of a red beam controlling acrylic
lens, 186 high intensity light emitting diodes (LEDs), an
assembly containing a rectifier [for changing electrical current
from alternating current (AC) to direct current (DC)] and a
transformer [for maintaining a steady voltage of 120 volts (V)],
and a sealed watertight enclosure to eliminate dirt contamination
and facilitate the product's handling. The lamp is presented in
a honeycomb structure to provide a uniform brightness over the
entire surface of the acrylic lens regardless of the viewer's
position. Once imported into the U.S., the lamp will be added to
other components to form a complete traffic signal.
The subheadings under consideration are as follows:
8541.40.20: . . . light-emitting diodes: [l]ight-emitting
The general, column one rate of duty for goods classifiable
under this provision is 2 percent ad valorem.
8530.90.00: [e]lectrical signaling, safety or traffic
control equipment for . . . roads . . . ; parts
The general column one rate of duty for goods classifiable
under this provision is 2.7 percent ad valorem.
Whether the "Diolux LED Traffic Signal Lamp" is classifiable
under subheading 8541.40.20, HTSUS, as a light emitting diode, or
under subheading 8530.90.00, HTSUS, as a part of electrical
traffic control equipment.
LAW AND ANALYSIS:
Classification of merchandise under the HTSUS is in
accordance with the General Rules of Interpretation (GRI's),
taken in order. GRI 1 provides that classification is determined
according to the terms of the headings and any relative section
or chapter notes.
In HQ 955444, the merchandise was held to be classifiable
under subheading 8541.40.20, HTSUS. Much of the reasoning for
this determination was based upon our decisions in HQ 952718,
dated February 3, 1993, and HQ 088495, dated April 12, 1991, both
of which held that the merchandise involved was classifiable
under subheading 8541.40.20, HTSUS.
In HQ 088495, we classified various models of LEDs which
were encapsulated in either metal or plastic housings, wired with
resistors, and possessed electrical leads. In HQ 952718, we
classified a model of LEDs covered by a plastic housing and
possessing a diffuser panel and electrical leads.
The above mentioned articles were held to be classifiable
under subheading 8541.40.20, HTSUS, because it was our position
that heading 8541, HTSUS, also encompasses certain simple LED
Although it is still our position that certain devices
containing LEDs are classifiable under subheading 8541.40.20,
HTSUS, we now find that the subject traffic signal lamp is not
one of those articles. The lamp contains components other than
LEDs which are essential to its effective operation as a traffic
signal lamp. Because the lamp possesses a specially designed
acrylic lens, LEDs, a rectifier, and a transformer, all in a sealed watertight enclosure, it is our position that the lamp is
no longer an LED device, but is an assembly which is readily
identifiable as a part of traffic control equipment. The lamp,
in its condition as imported, does not meet the terms of heading
8541, HTSUS, as an LED.
Section XVI, note 2, HTSUS, states that:
[s]ubject to note 1 to this section, note 1 to chapter 84
and to note 1 to chapter 85, parts of machines (not being
parts of the articles of heading 8484, 8544, 8545, 8546 or
8547) are to be classified according to the following
(a) Parts which are goods included in any of the headings
of chapters 84 and 85 (other than headings 8485 and
8548) are in all cases to be classified in their
(b) Other parts, if suitable for use solely or principally
with a particular kind of machine, or with a number of
machines of the same heading (including a machine of
heading 8479 or 8543) are to be classified with the
machines of that kind. However, parts which are equally
suitable for use principally with the goods of headings
8517 and 8525 to 8528 are to be classified in heading
(c) All other parts are to be classified in heading 8485 or
The subject lamp is not classifiable under subheading
8541.40.20, HTSUS, as an LED device, and it is not a named
article in any of the headings of chapters 84 or 85, HTSUS.
Therefore, classification cannot be determined by section XVI,
note 2(a), HTSUS. However, under section XVI, note 2(b), HTSUS,
because the lamp is a part used solely with the traffic equipment
of heading 8530, HTSUS, we find that it is classifiable under
subheading 8530.90.00, HTSUS, as such.
The "Diolux LED Traffic Signal Lamp" is classifiable under
subheading 8530.90.00, HTSUS, as a part of electrical traffic
EFFECT ON OTHER RULINGS
HQ 955444 is revoked in full.
John Durant, Director
Commercial Rulings Division