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

Mr. Joseph Kenny
Geodis USA Inc.
One CVS Drive
Woonsocket, RI 02895

RE: The tariff classification of LED light bulbs from China

Dear Mr. Kenny:

In your letter dated April 20, 2018, on behalf of CVS Pharmacy Inc., you requested a tariff classification ruling.

The merchandise under consideration is identified as the two pack LED Light Bulbs, CVS item 180293. It is stated that these are replacement bulbs designed to replace the bulbs found in wireless Christmas decorations, usually a tiffany-style battery powered electric candle. The bulbs feature clear glass covers and a C9 shape. The two pack LED light bulbs are packaged together for retail sale in a blister pack.

The applicable subheading for the LED Light Bulb, CVS item 180293, will be 8539.50.0020, 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(b) to this chapter.” The general 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