CLA-2-85:OT:RR:NC:N4:410
Ms. Xi Lin
Yankon Lighting Inc.
660 International Parkway Ste. 120
Richardson, TX 75081
RE: The tariff classification of LED light bulbs from China
Dear Ms. Lin:
In your letter dated December 4, 2018, you requested a tariff classification ruling.
The merchandise under consideration is identified as Item 1- filament bulb, ST19 shape, E26 base; Item 2 - LED bulb, ST19 shape, E26 base; Item 3 - LED filament bulb, A19 shape, E26 base; Item 4 - LED filament bulb, T6C shape, E12 base and Item 5 - LED filament bulb, ST18 shape, E26 base. They are LED lamps (light bulbs) rated 120 V and used in light fixtures.
The applicable subheading for the Item 1- LED filament bulb, ST19 shape, E26 base; Item 2 - LED bulb, ST19 shape, E26 base and Item 5 - LED filament bulb, ST18 shape, E26 base, 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.
The applicable subheading for the Item 3 - LED filament bulb, A19 shape, E26 base and Item 4 - LED filament bulb, T6C shape, E12 base, will be 8539.50.0010, HTSUS, which provides for “Electrical filament or discharge lamps…; Light-emitting diode (LED) lamps; Of a type specified in statistical note 8(a) 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 Michael Chen at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division