CLA-2-85:OT:RR:NC:N4:410
Mr. Wesley Demory
Thomsen and Burke LLP
2 Hamill Road, Suite 415
Baltimore, MD 21210
RE: The tariff classification of LED lamps from an unspecified country
Dear Mr. Demory:
In your letter received by this office on April 26, 2018, on behalf of your client Lumileds LLC, you requested a tariff classification ruling. A representative sample was submitted and will be returned to you.
The merchandise under consideration identified as Luxeon Altilon (LAFL), Luxeon Altilon H1K PnP (LAPH), and Luxeon Altilon SMD PnP (A2SQ). These are packaged light-emitting diodes (LEDs) with multiple emitters for integration into automotive lighting items, such as headlights, daytime running lights, and fog lights. Samples of Luxeon Altilon (LAFL) was submitted and returned to you.
The Luxeon Altilon (LAFL) is a packaged LED for use in automotive applications. The LED contains multiple emitters (2 or 4) in an array and packaged onto a substrate. Depending on a customer’s design requirements, the customer may select an LAFL with a single spade lug connector interface, or the manufacturer may select an LAFL with a solder point connection. The interface is for the customer to attach a separate power converter/driver, which is needed, among other things, to operate the LED. The item size is on the order of tens of millimeters. The LAFL products are shipped in a shipping tube or on reeled pocket tape.
The Luxeon Altilon H1K PnP (LAPH) is a packaged LED for use in automotive applications. The LED contains multiple emitters (4 or 5) packaged onto a PCB with a single connector and passive resistors and capacitors. The connector provides an interface for the customer to attach a separate power converter/driver, which is needed, among other things, to operate the LED. Resistors and capacitors are used to set the proper lumen output and to protect the LED against electrostatic discharge. The item size is on the order of tens of millimeters. The LAPH products are shipped in stackable trays.
The Luxeon Altilon SMD PnP (A2SQ) is a packaged LED for use in automotive applications. The LED contains multiple emitters (up to 5) packaged onto a PCB with passive resistors and capacitors. Some configurations include a single connector, while others have a solder point connection. The connector provides an interface for the customer to attach a separate power converter/driver, which is needed, among other things, to operate the LED. Resistors and capacitors are used to set the proper lumen output and to protect the LED against electrostatic discharge. The item size is on the order of tens of millimeters. The A2SQ products are shipped on reeled pocket tape.
You have proposed classification of the LED assembly within heading 8541, Harmonized Tariff Schedule of the United States (HTSUS). In keeping with the common meaning of the term and the ENs, CBP has previously determined that the provision for LEDs in heading 8541, HTSUS, only covers individual LEDs (i.e., the semiconductor diodes without other components). See, e.g., Headquarters Ruling Letter (“HQ”) H011693, dated December 18, 2007, HQ H010636, dated December 3, 2007, and HQ H003215, dated October 10, 2007. As such, it is CBP’s opinion that heading 8541 is not applicable to the assemblies concerned.
Classification under the Harmonized Tariff Schedule of the HTSUS is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order.
GRI 2(a) provides the following:
2 (a) Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as entered, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), entered unassembled or disassembled.
Note 2 to Section XVI states that, subject to certain exclusions found in Note 1 to Section XVI, Note 1 to Chapter 84 and Note 1 to Chapter 85, parts of machines (not being parts of the articles of heading 8484, 8544, 8545, 8546 or 8547) are to be classified according to the following rules:
(a) Parts which are goods included in any of the headings of chapter 84 or 85 (other than headings 8409, 8431, 8448, 8466, 8473, 8487, 8503, 8522, 8529, 8538 and 8548) are in all cases to be classified in their respective headings;
(b) Other parts, if suitable for use solely or principally with a particular kind of machine, or with a number of machines of the same heading (including a machine of heading 8479 or 8543) are to be classified with the machines of that kind or in heading 8409, 8431, 8448, 8466, 8473, 8503, 8522, 8529 or 8538 as appropriate. However, parts which are equally suitable for use principally with the goods of headings 8517 and 8525 to 8528 are to be classified in heading 8517;
(c) All other parts are to be classified in heading 8409, 8431, 8448, 8466, 8473, 8503, 8522, 8529 or 8538 as appropriate or, failing that, in heading 8487 or 8548.
Heading 8539, HTSUS, in pertinent part, provided for “Electrical filament or discharge lamps, including sealed beam lamp units and ultraviolet or infrared lamps; arc lamps; light-emitting diode (LED) lamps; parts thereof:”
EN 85.39 states, in pertinent part: Electric light lamps consist of glass or quartz containers, of various shapes, containing the necessary elements for converting electrical energy into light rays (including infra red or ultra violet rays.) The heading covers all electric light lamps, whether or not specially designed for particular uses (including flashlight discharge lamps.) The heading covers filament lamps, gas or vapour discharge lamps, arc-lamps and light emitting diode (LED) lamps.
Based on the technical information provided, these products have all of the elements that are typically used in finished LED lamps inasmuch as they feature one or more light-emitting diodes (LEDs), emitters, passive resistors and capacitors, connectors, control circuitry necessary to protect the LEDs, and bi-pins for fixing in the lamp-holder.
Therefore, in accordance with GRI 2(a) and Note 2(a) to Section XVI, the applicable subheading for the Luxeon Altilon (LAFL), Luxeon Altilon H1K PnP (LAPH), and Luxeon Altilon SMD PnP (A2SQ), will be 8539.50.0090, HTSUS, which provides for Electrical filament or discharge lamps, including sealed beam lamp units and ultraviolet or infrared lamps; arc lamps; light-emitting diode (LED) lamps; parts thereof: Ultraviolet or infrared lamps; arc lamps: Light-emitting diode (LED) lamps.. Of a type specified in statistical notes 8(a), 8(b), 8(c), 8(d) to this chapter... Straight linear tube...Other. The 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 the 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