CLA-2-85:OT:RR:NC:N4:410
Ms. Jennifer Kirn
JSK Global CHB
12911 Simms Ave.
Hawthorn, CA 90250
RE: The tariff classification of an LED replacement lamp from China
Dear Ms. Kirn:
In your letter dated February 23, 2021 on behalf of EJAM, you requested a tariff classification ruling.
The merchandise under consideration is identified as the Lumeflame Flickering Flame Bulb, SKU LF-LF155101-02. Based on the information in your letter and on the product websites that you have provided, the Lumeflame Flickering Flame Bulb consists of a plastic tubular envelope (tube) and an E26 medium screw base rated 120 V and 5W. The bulb features a design to make the light simulate a flickering flame (also includes a Continuous Glow mode) when the light is turned on. It is designed to be used with a lighting fixture as the bulb replacement.
The applicable subheading for the “retrofit kit” will be 8539.50.0010, Harmonized Tariff Schedule of the United States (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 the 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