CLA-2-85:OT:RR:NC:N4:410

Ms. Laura Roberts
Hayward Industries, Inc.
1 Hayward Industrial Drive
Clemmons, NC 27012

RE: The tariff classification of an LED lamp from China

Dear Ms. Roberts:

In your letter dated January 20, 2022, you requested a tariff classification ruling.

The merchandise under consideration is identified as the “replacement bulb SKU 101916X”. It is stated that the replacement bulb consists of LED emitters (4+) in an array and packaged onto a substrate. The unit has a two-pin style connector interface to be attached to a separate proprietary water-tight connection and low voltage power supply, which is needed, among other things, to function properly. Electrical components, such as resistors, capacitors, and a microprocessor, are used to set the proper lumen output and to protect the unit against electrostatic discharge. The unit is also equipped with a circular socket “or pocket” where two cylindrical prongs protrude. The replacement bulb is a light source to be incorporated with othe components to produce the lighting fixture for use in underwater pool and spa lighting applications.

The applicable subheading for the replacement bulb SKU 101916X will be 8539.50.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for which provides for “Electrical filament or discharge lamps…; Light-emitting diode (LED) lamps; Other.” 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