CLA-2-85: RR: NC: 1:108 M83236

Mr. Patrick Gallagher
Gallagher Transport International, Inc.
P.O. Box 55488
Portland, OR 97238

RE: The tariff classification of an LED lamp from Germany.

Dear Mr. Gallagher:

In your letter dated May 8, 2006 you requested a tariff classification ruling.

The item in question is denoted as an LED Lenser Leflector. It functions as an LED lamp (light bulb) for use in a lighting fixture for illumination (sample included).

It is a non-filament type lamp that incorporates a shiny, mirror-like surface on its inside back to maximize the strength of illumination. It is powered by a 12-volt power source and must be installed in a light fixture to operate. It is heated to a high enough level to produce visible light.

The applicable subheading for the LED lamp will be 8539.49.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Electrical filament or discharge lamps, including sealed beam lamp units and ultraviolet or infrared lamps; arc lamps; parts thereof: Ultraviolet or infrared lamps; arc lamps: Other … Other. The rate of duty will be 2.4 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 Michael Contino at 646-733-3014.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division