CLA-2-94:OT:RR:NC:1:110
Ms. Zsuzsanna Papai
DB Schenker of Canada Ltd.
6555 Northwest Drive
Mississauga, Ontario
Canada
RE: The tariff classification of LED Light Bulbs
Dear Ms. Papai:
In your letter dated August 16, 2012, on behalf of Globe Electric Company (USA), Inc., you requested a tariff classification ruling. A sample was submitted with your letter and will be returned.
The item under consideration is a Light Emitting Diode (LED) Light Bulb. The bulb is described as LED Night Light Bulb with clear lens. The light bulb consists of a standard screw-in type Edison base, a plastic mid section and a translucent plastic dome diffuser which imparts the essential character of the bulb. The bulb is rated for 120 Volts, 1 Watt and has 3 LEDs inside. The bulb is designed to be screwed into a night lamp’s holder (socket). The bulb is packaged in a 2-pack blister pack for retail sale.
You proposed classification under heading 8543, which provides for “electrical machines and apparatus, having individual functions, not specified or included elsewhere.”
It has been Customs and Border Protection’s (CBPs) position that lamps utilizing 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 rulings H024874, H095035, H024876, and H024878, issued March 31, 2010.
You did not identify the country of origin. The rates of duty provided below are the rates applicable when the products are made in a country with which the United States has Normal Trade Relations.
The applicable subheading for the LED Light Bulb 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 Hope Abada at (646) 733-3016.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division