CLA-2-85:OT:RR:NC:N4:410
Mr. Joseph J. Kenny
Geodis USA Inc.
One CVS Dr.
Woonsocket, RH 02895
RE: The tariff classification of an LED light bulb from Cambodia
Dear Mr. Kenny:
In your letter dated April 3, 2019, on behalf of CVS Pharmacy, Inc., you requested a tariff classification ruling.
The merchandise under consideration is identified as CVS # 389484, LED Flame Bulb.
Based on the pictures and information that you have provided, LED Flame Bulb is a T shape light bulb that consists of a plastic tubular envelope (tube) and an E26 medium screw base rated 120 V, 60 Hz, 1.5W. The bulb features a design to make the light simulate a flickering flame when the light is turned on. It is marketed and sold during the Halloween sales season.
In your request you suggested classification for the LED Flame Bulb in subheading 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.”
However, the LED Flame Bulb is a T shape light bulb that is more specifically provided for in subheading 8539.50.0010, HTSUS. Classification of the LED Flame Bulb in subheading 8539.50.0090 is not appropriate.
The applicable subheading for the CVS # 389484, LED Flame Bulb, will be 8539.50.0010, 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.” 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