CLA-2-85:OT:RR:NC:N4:410
Mr. Robert DeCamp
Sandler, Travis & Rosenberg, P.A.
551 Fifth Avenue, Suite 1100
New York, NY 10176
RE: The tariff classification of LED light bulbs from China
Dear Mr. DeCamp:
In your letter dated January 17, 2019, on behalf of your client Topaz Lighting Corp., you requested a tariff classification ruling.
The merchandise under consideration is identified as Item 1 - T5 LED Linear Tube with Internal Driver lamp series, Item 2 - Direct-Fit LED Retrofit Frosted T8 with Internal Driver lamp series and Item 3 - LED Outdoor Post Top Light. They are LED lamps (light bulbs) rated 120 V and used in light fixtures.
Based on the pictures and information that you have provided, Items 1 and 2 are Straight Linear Tube Shape (48 inches etc.) replacement lamps. Each Item consists of a linear glass tube with double ended bases (caps) and LEDs inside. They are designed to be used inside the (ceiling) light fixtures as replacement bulbs.
Item 3 is a light bulb in cylindrical shape comprised of a glass or plastic envelope, one or more LEDs, LEDs and a screw base for fixing in the lamp-holder. It is designed to use in commercial and outdoor settings such as post top and high bay fixtures.
In your request you suggested classification for Items 1 and 2 in subheading 8539.50.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “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”.
However, Items 1 and 2 are LED Straight Linear Tube Shape replacement lamps that are more specifically provided for in subheading 8539.50.0050, HTSUS. Classification of Items 1 and 2 in subheading 8539.50.0010 is not appropriate.
The applicable subheading for the Item 1 - T5 LED Linear Tube with Internal Driver lamp series, and Item 2 - Direct-Fit LED Retrofit Frosted T8 with Internal Driver lamp series, will be 8539.50.0050, 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.
The applicable subheading for the Item 3 - LED Outdoor Post Top Light, will be 8539.50.0090, 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.
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