CLA-2-94:OT:RR:NC:1:110
Ms. Leslie Cholula
QVC, Incorporated
Studio Park
1200 Wilson Drive
West Chester, PA 19380-4262
RE: The tariff classification of a light emitting diode light bulbs/lamps from China.
Dear Ms. Cholula:
In your letter dated April 26, 2011, you requested a tariff classification ruling.
The merchandise under consideration is a Glass Replacement LED (light emitting diode) light bulb, item number H193099. A box of 8 lamps was submitted with your ruling request and will be returned to you. The LED lamps are designed as specific replacement lamps for the Bethlehem Lights S/4 LED Window Candles, item number H192767. The submitted samples are intermediate base screw-in glass and plastic candle lamps measuring approximately 2 inches high with an outside diameter of approximately ? inches at their widest point. Within each glass bulb are 3 LEDs providing the light source. Light bulbs that utilize LED technology are not incandescent or other discharge lamps.
The applicable subheading for the Glass Replacement LED Light Bulb, item number H193099 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.
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