CLA-2-94:OT:RR:NC:1:110
Ms. Jane L. Taegar
Samuel Shapiro & Company, Inc.
One Charles Center, 100 N. Charles St., Suite 1200
Baltimore, MD 21201
RE: The tariff classification of LED Light Bulbs from Taiwan.
Dear Ms. Taegar:
In your letter dated June 8, 2012, you requested a tariff classification ruling on behalf of your client, Miyatsu USA Inc.
The items under consideration are two LED Light Bulbs, Model Numbers MT-69005S and MT-69002S. The LED light bulbs or lamps utilize LED (light emitting diode) technology as the light source and are designed as replacement lamps for traditional incandescent lamps. From the samples and information you provided, the LED Light Bulbs resemble a traditional A-Line standard shape incandescent lamp/light bulb measuring approximately 4½ inches tall by 2? inches in diameter at its widest point. The light bulbs consist of a standard screw-in type Edison base, a metal mid section and translucent glass dome diffuser which imparts the essential character of the lamp. The light bulbs are rated for 9 watts (W) at 120 volts (V). The two models are identical in all aspects except that Model Number MT-69002S produces 580 Lumens and Model Number MT-69005S produces 550 Lumens with a dimmable feature. They are packaged in a cardboard box for retail sale.
Lamps that utilize LED technology are not electrical filament or discharge lamps. Customs and Border Protection (CBP) has determined that lamps which utilize LED technology as the light source are properly classified in heading 9405, Harmonized Tariff Schedule of the United States (HTSUS), as other electric lamps. See HQ H024874, H095035, H024876, and H024878, issued March 31, 2010.
The applicable subheading for the two LED Light Bulbs, Model Numbers MT-69005S and MT-69002S, will be 9405.40.8000, HTSUS, which provides for “Lamps and lighting fittings…: Other electric lamps and lighting fittings: Other.” The general rate of duty will be 3.9 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 http://www.usitc.gov/tata/hts/.
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 Thomas Campanelli at (646) 733-3016.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division