CLA-2-85:OT:RR:NC:N4:410

Ms. Debbie Cross
A.S.A.P. Logistics, Ltd.
48-05 175th Street
Jamaica, NY 11434

RE: The tariff classification of LED light bulbs from China

Dear Ms. Cross:

In your letter dated March 04, 2019, you requested a tariff classification ruling.

The merchandise under consideration is identified as LED Light Bulbs Model Number MLB-191050D-06, 10 Watt A 19 800 Lumen Daylight 6 Pack; Model Number MLB-16790WF-02, 7 Watt MR16 LED Warm White Flood 3000K 2 Pack; Model Number MLB-16GU750WF-2, 7 Watt Dimmable GU10 MR16 Warm White 3000K 2 Pack; Model Number MLB-BR40200W, LED BR40 1500 Lumens Warm White and Model Number MLB-BR30120W-4, LED BR30 950 Lumens Warm White 4 Pack.

The applicable subheading for Model Number MLB-191050D-06, 10 Watt A 19 800 Lumen Daylight 6 Pack, will be 8539.50.0010, 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(a) to this chapter.” The rate of duty will be 2 percent ad valorem.

The applicable subheading for Model Number MLB-16790WF-02, 7 Watt MR16 LED Warm White Flood 3000K 2 Pack and Model Number MLB-16GU750WF-2, 7 Watt Dimmable GU10 MR16 Warm White 3000K 2 Pack, will be 8539.50.0040, HTSUS, which provides for “Electrical filament or discharge lamps…; Light-emitting diode (LED) lamps; Of a type specified in statistical note 8(d) to this chapter.” The rate of duty will be 2 percent ad valorem.

The applicable subheading for Model Number MLB-BR40200W, LED BR40 1500 Lumens Warm White and Model Number MLB-BR30120W-4, LED BR30 950 Lumens Warm White 4 Pack, will be 8539.50.0030, HTSUS, which provides for “Electrical filament or discharge lamps…; Light-emitting diode (LED) lamps; Of a type specified in statistical note 8(c) 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