CLA-2-94:OT:RR:NC:1:110
Ms. Leslie Vaughn
Technical Consumer Products, Inc.
325 Campus Drive
Aurora, OH 44202-6662
RE: The tariff classification of LED light bulbs from China
Dear Ms. Vaughn:
In your letter dated October 1, 2012, you requested a tariff classification ruling. Photographs of the LED light bulbs (lamps) were submitted with your letter.
The articles under consideration are five styles of LED light bulbs (lamps).
Item number LED11E26BR4041K features a dimmable flood light and it is rated at 11 Watts at 120 Volts. The bulb is designed as a replacement for traditional commercial and residential fluorescent, incandescent, or halogen lamps. It is suitable for BR40, BR30 and R20 flood and spot light applications such as, recessed downlights, track light fixtures, and display fixtures. The bulb has an E26 base for standard Edison-style base socket. The LEDs and the driver are contained in a cast aluminum housing with a polycarbonate lens that performs as a diffuser.
Item number LED17E26P3830KFLA features a dimmable flood light and it is rated 17 Watts at 120 Volts. The bulb is designed as a replacement lamp for traditional commercial and residential fluorescent, incandescent, or halogen lamps. It has an E26 base for standard Edison-style base sockets. The LEDs and driver are housed in a white enamel cast aluminum heatsink housing with a clear prismatic polycarbonate plastic lens that performs as a light diffuser.
Item number LED8E26A21950K is a dimmable LED A-lamp (bulb). It is comparable to a 60 Watt incandescent lamp and it is recommended for general lighting, table lamps, chandeliers, ceiling fans and wall sconces. The light bulb has a standard Edison-style base socket and it is available in 8 or 12 Watts and 120 Volts. The LEDs and the driver are contained in a white enamel cast aluminum heatsink housing with either a clear prismatic polycarbonate plastic lens or glass lens that performs as light diffuser. The bulb is designed as a replacement lamp for traditional commercial and residential fluorescent, incandescent, or halogen lamps.
Item number LED7GU10MR1630KNFL is a narrow spot flood LED light bulb. The bulb is designed as a replacement lamp for traditional commercial and residential fluorescent, incandescent, or halogen lamps. It is recommended for track lighting, recessed downlights, and display lights. The bulb has a GU base for a single plug-in socket. The LEDs and the driver are contained in an aluminum housing with a polycarbonate or glass diffusing lens. It is available in 7 Watts and 120 Volts.
Item number LDT3WH30K represents the dimmable decorative LED light bulb series that are available in torpedo, flame tip and globe styling diffusers. It is a 3 Watt light bulb that has an E12 or E26 base for standard Edison-style sockets. The bulb is a replacement lamp for traditional commercial and residential incandescent, halogen or fluorescent lamps. It is typically used for chandeliers, ceiling fans and decorative indoor and outdoor fixtures. The LEDs and the driver are contained in an aluminum base polycarbonate housing/globe.
The applicable subheading for the LED light bulbs (Lamps), Items number LED11E26BR4041K, LED17E26P3830KFLA, LED8E26A21950K, LED7GU10MR1630KNFL and LDT3WH30K, will be 9405.40.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Lamps and lighting fittings…: Other electric lamps and lighting fittings: Of base metal: Other." The general rate of duty will be 6 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