CLA-2-85:OT:RR:NC:N2:220
Patricia Goodwin
Future Electronics Distribution Center LP
4150 Old Airways Blvd.
Southaven, MS 38671
RE: The tariff classification of LED boards from China
Dear Ms. Goodwin:
In your letter received January 4, 2018, you requested a tariff classification.
The items in question are described as printed circuit board assemblies (PCBAs) with light emitting diodes (LED), (Part numbers STAR-LG3535HP3W-27, 929000743813 and 929000920106). These devices consist of an array of LEDs, resistors, and surface mounted connectors assembled onto an aluminum base printed circuit board. The subject PCBAs are designed for use with a variety of lighting fixtures where the physical dimensions of the fixture are compatible with the PCBA footprint.
The applicable subheading for the LED PCBAs, Part Numbers STAR-LG3535HP3W-27, 929000743813 and 929000920106, will be 8543.70.7100, which provides for “Electrical machines and apparatus…: Other machines and apparatus: Electric luminescent lamps.” The general rate of duty will be 2% 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 Karl Moosbrugger at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division