CLA-2-85:OT:RR:NC:N4:410
Mr. John M. Peterson
Neville Peterson LLP
One Exchange Plaza
55 Broadway, Suite 2602
New York, NY 10006
RE: The tariff classification of LED light bulbs from China
Dear Mr. Peterson:
In your letter dated August 2, 2018, on behalf of your client Holiday International Inc., you requested a tariff classification ruling. A sample was provided with your request and will be return to you.
The merchandise under consideration are identified as “LED Bulbs for Christmas Tree Lights.” These light-emitting diode (LED) lamps (bulbs) are designed for use as replacement bulbs in Christmas tree light sets. The submitted sample represent a size C-9 light bulb consisting of a screw-in type Edison base and a red lamp cover.
The applicable subheading for the LED Bulbs for Christmas Tree Lights, size C-9, 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 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