CLA-2-85:OT:RR:NC:N4:410
Ms. Karlamari Rodriguez
Inter-World Customs Brokers, Inc.
Carr 165 KM 2 4 Sector Pueblo Viejo
Guaynabo, PR 00965
RE: The tariff classification of LED light tubes from China
Dear Ms. Rodriguez:
In your letter dated September 10, 2019, on behalf of your client Business 2 Business Liaison, Inc., you requested a tariff classification ruling.
The merchandise under consideration is identified as the LED Tubes T8. Based on the pictures and information that you have provided, the LED Tubes T8 are straight linear tube replacement lamps rated 8W, 14W, 18W or 25W. Each lamp consists of a linear tube with double ended bases (caps) and LEDs inside. They are designed to be used inside the light fixtures as replacement lamps.
The applicable subheading for the LED Tubes T8 will be 8539.50.0050, Harmonized Tariff Schedule of the United States (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.
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