CLA-2-94:OT:RR:NC:1:110
Ms. Jenna Im
Samsung LED America
6 Concourse Parkway NE
Suite 1050
Atlanta, GA 30328
RE: The tariff classification of LED lamps and a ballast/power supply from South Korea.
Dear Ms. Im:
In your letter dated August 17, 2010, you requested a tariff classification ruling.
Under consideration are an LED Tube Driver and four LED (light emitting diode) lamps, namely the LED A lamp, the LED MR16 lamp, the LED Par30 lamp, and LED T8 lamp. These LED lamps utilize LED technology for the light source, and are replacement lamps for traditional incandescent, halogen, or fluorescent lamps.
The LED A lamp is a replacement lamp for traditional A-series incandescent or halogen lamps. It measures approximately 4¼ inches high by 2? inches in diameter, and features a finned aluminum housing to promote heat dissipation. The lamp provides an E26 base for use with a standard Edison-type socket, and is available in two color temperatures.
The LED MR16 lamp measures approximately 2 inches high by 2 inches in diameter, and features a finned aluminum housing with a GU5.3 base for use with a standard bipin socket. It is a low-voltage replacement lamp for traditional incandescent or halogen MR16-size lamps, and is available in two color temperatures.
The LED Par30 lamp is a replacement lamp for traditional Par30-size incandescent or halogen lamps, and is available in two color temperatures. It measures approximately 3 ½ inches high by 3¾ inches in diameter, and features a finned aluminum housing with an E26 base.
The LED T8 lamp is a tube lamp in a glass housing which measures approximately 47 inches long by 1 inch in diameter. It is a replacement lamp for traditional T8-size fluorescent tube lamps, and is available in three different color temperatures. The LED Tube Driver is a ballast/power supply specifically designed for use with this LED tube lamp.
The applicable subheading for the LED A lamp, LED MR16 lamp, and LED Par30 lamp will be 9405.40.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Lamps and lighting fittings…: Other electric lamps and lighting fittings…: Of base metal: Other.” The general rate of duty will be 6 percent ad valorem.
The applicable subheading for the LED T8 lamp will be 9405.40.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Lamps and lighting fittings…: Other electric lamps and lighting fittings…: Other.” The general rate of duty will be 3.9 percent ad valorem.
The applicable subheading for the LED Tube Driver will be 8504.10.0000, HTSUS, which provides for “Electrical transformers, static converters (for example, rectifiers) and inductors…: Ballasts for discharge lamps or tubes.” The general rate of duty will be 3 percent ad valorem.
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 Thomas Campanelli at (646) 733-3016.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division