CLA-2-85:OT:RR:NC:N1:112
Elyssa Emsellem
Neville Peterson LLP
Counsellors at Law
One Exchange Plaza
55 Broadway, Suite 2602
New York, NY 10006
RE: The tariff classification of LED Poultry Lighting from an undisclosed country of origin
Dear Ms. Emsellem:
In your letter dated July 25, 2014, you requested a tariff classification ruling on behalf of your client Once Innovations, Inc.
The merchandise in question are referred to as the AgriShift Modular Lamp for Broilers (MLB) and Modular Lamp for Layers (MLL). Each lamp consists of an arrangement of light emitting diodes (LEDs), an aluminum heat sink housing, and a secured trim and lens. There are four mounting options available: Edison base, Jelly Jar mount, Junction Box mount, and Hard-wired. The samples submitted with your ruling request both contain an Edison type base.
The AgriShift Modular Lamps are used to provide light in poultry grow and breeding houses. In your letter, you describe the product’s use of specific LEDs to emit certain spectrums of light that you state are beneficial to poultry production by stimulating growth. Another feature you offer as beneficial is the ability for the lamps to be dimmed to simulate a time of day, which is said to be another factor in achieving growth stimulation. The subject products are liquid and dust resistant bulbs and are designed operate in a harsh environment of high temperatures, humidity, and exposure to chemicals.
Consideration was given to your proposed classification of 8436.80.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for barn and barnyard machines. However, the samples and information you have provided indicate that the AgriShift MLB and MLL are LED lamps (bulbs). Previous Headquarters Rulings have established precedent that LED lamps (bulbs) are specifically provided for elsewhere within the HTSUS. Therefore, your proposed classification would not be appropriate.
The applicable subheading for the AgriShift MLB and MLL LED lamps will be 8543.70.7000, HTSUS, which provides for “Electrical machines and apparatus…: Other machines and apparatus: Electric luminescent lamps.” The rate of duty will be 2%.
Additionally, you requested the AgriShift MLB and MLL LED lamps be considered, in the alternative, classified under subheading 9817.00.5000, HTSUS, as “Machinery, equipment and implements to be used for agricultural or horticultural purposes.” In order for machinery to fall within the special provisions of subheading 9817.00.5000, HTSUS, the article in question must not be excluded from the heading under Section XXII, Chapter 98, Subchapter XVII, U.S. Note 2, HTSUS. As stated, the MLB and MLL lamps are provided for under subheading 8543.70.70, HTSUS. This subheading is excluded from classification in subheading 9817.00.50, HTSUS, by operation of Section XXII, Chapter 98, Subchapter XVII, U.S. Note 2(u).
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 Karl Moosbrugger at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division