CLA-2-85:OT:RR:NC:N4:410
Mr. Paul Anderson
The Anderson Law Firm, LLC
125 South Wacker Drive, Suite 1925
Chicago, IL 60606
RE: The tariff classification of an LED lamp from Japan
Dear Mr. Anderson:
In your letter dated July 9, 2019, on behalf of your client Cecol, Inc., you requested a tariff classification ruling. A repesentative sample was submitted with your ruling request.
The merchandise under consideration is identified as the FP lamp, model number FP03-1824C4-57AL7A.
It is stated that the lamp contains 18 LED dies in series quantity and 24 LED dies in parallel quantity. The external dimensions are 199.376 x 107.467 x 6.4mm. The internal structure consists of an aluminum base with 8 Chips On Board (COB) as represented by the yellow circular components on the face of the lamp. The article as imported will also have two wires attached. The lamp will be used in a light fixture. The submitted exhibit illustrates a scenario in which five individual lamps are placed within a large stadium-light housing to fabricate a complete light fixture used in the stadium.
The applicable subheading for the FP lamp, model number FP03-1824C4-57AL7A, will be 8539.50.0090, HTSUS, which provides for “Electrical filament or discharge lamps……; Light-emitting diode (LED) lamps; parts thereof: Light-emitting diode (LED) lamps, Other”. The general 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