CLA-2: 85:OT:RR:NC: 4: 410
Michael Skidmore
Customs Consultant/Licensed Broker
103 Greenleaf Street
Quincy, MA 02169
RE: The tariff classification of LED lamp boards from China. Correction to Ruling Number N337034
Dear Mr. Skidmore:
This replaces Ruling Number N337034, dated January 2, 2024, which contained a clerical error in the subheading number. A complete corrected ruling follows.
In your letter dated December 12, 2023, you requested a tariff classification ruling on behalf of Freight Farms Inc.
The merchandise under consideration is identified as the LED lamp boards, part numbers 600038 (Cultivation Board) and 600055 (Nursery LED Board).
It is stated that the lamp boards in question are components (light sources) of the hydroponic plant growing systems to be mounted within the freight containers providing the required illumination through the LED lamps. The boards each consist of 210 LED diodes affixed to a sheet metal. They feature a two-prong female shorting cap that will plug into the two-male pin receptacle to complete the circuit allowing lights to turn on and off. The light boards are designed to be installed onto the lighting fixtures and connected to the LED drivers/power supplies. The LED board frame and driver channel will be assembled onto a (two-sided) mobile LED frame, which hangs from the ceiling tracks and moves side to side forming the "fixture" in the freight container.
The applicable subheading for the LED lamp boards will be 8539.52.0091, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electrical filament or discharge lamps, including sealed beam lamp units and ultraviolet or infrared lamps; arc lamps; light-emitting diode (LED) light sources; … 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 at https://hts.usitc.gov/current.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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 above, please contact National Import Specialist Michael Chen at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division