CLA-2-85:OT:RR:NC:N4:410
Mr. Richard F. O'Neill
Neville Peterson LLP
55 Broadway, 1 Exchange Plaza, Suite 2602
New York, NY 10006
RE: The tariff classification of LED light tubes from China
Dear Mr. O'Neill:
In your letter dated February 28, 2020, on behalf of your client TECO Lighting Co. Ltd., you requested a tariff classification ruling.
The merchandise under consideration is identified as the Linear LED T8 Tube Lamps, LED Troffer Light Fixtures, LED Back-Lit Panel Light Fixture and LED Shoebox Light Fixture.
The LED T8 Tube Lamps are designed to be used with the light fixtures as replacement lamps for traditional T12 or T8 fluorescent lamps. Each lamp consists of a linear tube with double ended bases (caps), a driver and LEDs inside. They are designed to be used inside the light fixtures as replacement lamps.
The LED Troffer Light Fixtures, LED Back-Lit Panel Light Fixture and LED Shoebox Light Fixture are LED lighting fixtures and will be addressed separately in ruling N310735.
The applicable subheading for the LED T8 Tube Lamps 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