CLA-2-85:OT:RR:NC:N4:410
Ms. Vicky Perez
Best Lighting Products, Inc.
1213 Etna Parkway
Etna, OH 43062
RE: The tariff classification of LED light bulbs from China
Dear Ms. Perez:
In your letter dated October 3, 2018, you requested a tariff classification ruling.
The products under consideration are six (6) LED Lamps, identified as 9W-1150Lm (2ft), 12W-1450Lm (3ft), 12W-1800Lm (4ft), 14W-1800Lm (4ft), 5W-2200Lm (4ft) and 17W-2200Lm (4ft). Based on the specification sheet and subsequent email contact, these are replacement LED light bulbs, identical in construction featuring a G13 straight linear tube with a double-ended base. The difference in the six styles is their length and wattage/lumens. Each of the light bulbs is comprised of a glass housing with interior coating, caps with G13 pins, a driver and FPCB with LED chips.
The applicable subheading for the subject LED light bulbs, will be 8539.50.0050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electrical filament or discharge lamps…; Light-emitting diode (LED) lamps; Straight linear tube.” 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