CLA-2-94:OT:RR:NC:1:110
Ms. Sarah Cho
LG Electronics
1000 Sylvan Ave.
Englewood Cliffs, NJ 07632
RE: The tariff classification of LED Light Bulbs from South Korea.
Dear Ms. Cho:
In your letter dated April 19, 2011, you requested a tariff classification ruling.
The items under consideration are two LG LED Light Bulbs. The two light bulbs are identified as models LB08D830L0A and LB08D827L0A. The LED light bulbs or lamps utilize LED (light emitting diode) technology as the light source and are designed as replacement lamps for traditional incandescent lamps. From the pictures and information you provided, the LG LED Light Bulbs resemble a traditional A-Line standard shape incandescent lamp/light bulb measuring approximately 4½ inches tall by 2? inches in diameter at its widest point. The light bulb has a standard screw-in type Edison base and a glass dome diffuser. The light bulbs are rated at 7.5 watts (W) at 120 volts (V) with a life expediency of approximately 30,000 hours and have the light output equivalent to a standard 60 to 65 W incandescent lamp. The two lamps only differ in light color. Lamps that utilize LED technology are not electrical filament or discharge lamps. Customs and Border Protection (CBP) has determined that lamps which utilize LED technology as the light source are properly classified in heading 9405, Harmonized Tariff Schedule of the United States (HTSUS), as other electric lamps. See HQ H024874, H095035, H024876, and H024878, issued March 31, 2010.
The applicable subheading for the two LG LED Light Bulbs, models LB08D830L0A and LB08D827L0A will be 9405.40.8000, 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.
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