CLA-2-85:OT:RR:NC:N4:410

Ms. Michelle M. Klein
Fourstar Group USA Inc.
26840 Fargo Ave, Suite C
Bedford Heights, OH 44146

RE: The tariff classification of an LED light bulb from China

Dear Ms. Klein:

In your letter dated August 10, 2018, you requested a tariff classification ruling.

The product under consideration is identified as a non-dimmable LED Light Bulb. The light bulb features 60W, 800 Lumens, A19 Medium Base and 120V suitable for fully enclosed light fixtures. The bulb is intended for use in household lamps and light fixtures. It is an A series light bulb comprised of a translucent bulb and a standard screw-in type Edison base.

The applicable subheading for the subject LED Light Bulb will be 8539.50.1010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electrical filament or discharge lamps…; Light-emitting diode (LED) lamps; Of a type specified in statistical note 8(a) to this chapter.” The rate of duty will be 2 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 https://hts.usitc.gov/current.

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 [email protected].

Sincerely,

Steven A. Mack
Director
National Commodity Specialist Division