CLA-2-85:OT:RR:NC:N4:410
Mr. Jesus Del Castillo
Bridgelux, Inc.
46430 Fremont Boulevard
Fremont, CA 94538
RE: The tariff classification of LED lamps and LED street light fixtures from China
Dear Mr. Castillo:
In your letter dated September 13, 2018, you requested a tariff classification ruling. Samples of the Bridgelux's Vero® Series product were submitted with your ruling request.
The products under consideration are two (2) LED lamps and four (4) LED street light fixtures.
The LED lamps are identified as the Bridgelux's Vero® Series, Part No. BXRC-40E10K0-C-73 and Part No. BXRC-27H4000-D-73. Based on the information provided and the samples, the two LED lamps appear to be identical in construction except for their size. One lamp measures 2 inches in diameter and the other 1.5-inch in diameter. Both consist of a holder, a silicon/phosphor lens, a silicon ring, LED lamps and a substrate. The holder features solder flow channels that enable soldering of the holder to the Chip-on Board (COB) using a solder reflow process, a solderless connector port to enables electrical connector harness and screw holes to enable mechanical mounting to the light fixtures. The literature states that the Vero Series products will be mounted into an LED lighting fixture using screws through the mounting holes in the holder.
The four (4) LED street light fixtures are identified as the GreenCobraTM Series GCJ, GCM, GCL and GC2.
The applicable subheading for the Bridgelux's Vero® Series, Part No. BXRC-40E10K0-C-73 and Part No. BXRC-27H4000-D-73, will be 8539.50.0090, Harmonized Tariff Schedule of the
United States (HTSUS), which provides for “Electrical filament or discharge lamps…; Light-emitting diode (LED) lamps; 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 World Wide Web at https://hts.usitc.gov/current.
We are unable to rule on the GreenCobraTM Series GCJ, GCM, GCL and GC2 because it involves a consideration of whether the merchandise may be classifiable in 9405 or heading 8543.
Section 177.7 of the Customs Regulations (19 C.F.R. §177.7) provides that rulings will not be issued in certain circumstances. Specifically, § 177.7(b) reads, in pertinent part: No ruling letter will be issued with respect to any issue which is pending before the United States Court of International Trade, the United States Court of Appeals for the Federal Circuit or any court of appeal therefrom. As such, CBP will not issue a classification ruling with regard to your merchandise at this time. The classification determination may be impacted by the court cases currently pending in the Court of International Trade. See, for example, The Coleman Company, Inc. v. United States, CIT No. 12-00209, and Target General Merchandise, Inc. v. United States, CIT No. 15-00069.
If you wish, you may resubmit your request for a prospective ruling after the appropriate court cases have been resolved. The above referenced file is hereby administratively closed.
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