Mr. Patrick Gill
Sandler, Travis & Rosenberg, P.A.
551 5th Avenue, Suite 1100
New York, NY 10176
RE: The tariff classification of an LED lamp from China
Dear Mr. Gill:
In your letter dated August 17, 2018, on behalf of Inter-Global, Inc., you requested a tariff classification ruling. A sample was submitted with your request and will be returned to you.
The merchandise under consideration is identified as the Par 36 LED Lamp. Based on the information that you have provided and subsequent e-mails communication, the item is an LED lamp comprised of a metal housing (heat sink), insulted power studs and 36 LED lamps covered with a clear lens. The item measures approximately 4.4 inches in diameter by 1.63 inch deep. The bulb’s wattage ranges between 4W, 6W or 8W and voltage of 8-14 VAC. It is stated that the lamp is going to be hard wired into a lamp fixture. The wire leads have two forked terminals which are inserted into the two screw terminals on the back of the lamp and then the screw terminals are tightened. When wired, the lamp is inserted into the fixture and the assembly is completed by the addition of a shroud.
In your request you suggested classification in subheading 8543.70.7000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter; parts thereof”.
The Par 36 LED lamp has been determined to be more specifically provided for in heading 8539, HTSUS. Therefore, based upon the General Rules of Interpretation (GRI), specifically GRI-1, which states in pertinent part that “classification shall be determined according to the terms of the headings and any relative section or chapter notes,” classification of the Par 36 LED lamp in heading 8543 is not appropriate.
Heading 8539, HTSUS, in pertinent part, provided for “Electrical filament or discharge lamps, including sealed beam lamp units and ultraviolet or infrared lamps; arc lamps; light-emitting diode (LED) lamps; parts thereof.”
EN 85.39 states, in pertinent part: Electric light lamps consist of glass or quartz containers, of various shapes, containing the necessary elements for converting electrical energy into light rays (including infra-red or ultra-violet rays.) The heading covers all electric light lamps, whether or not specially designed for particular uses (including flashlight discharge lamps). The heading covers filament lamps, gas or vapour discharge lamps, arc-lamps and light-emitting diode (LED) lamps. Light-Emitting Diode (LED Lamps, The light from these lamps is produced by one or more light-emitting diodes (LED). These lamps consist of a glass or plastic envelope, one or more light-emitting diodes (LED), circuitry to rectify AC power and to convert voltage to a level useable by the LEDs, and a base (e.g., screw, bayonet or bi-pin type) for fixing in the lamp-holder. Certain lamps may also contain heat sink.
The Par 36 LED Lamp have all the elements that are typically used in finished LED lamps inasmuch as it features one or more light-emitting diodes (LEDs), emitters, passive resistors and capacitors, connectors, control circuitry necessary to protect the LEDs.
The applicable subheading for the Par 36 LED Lamp will be 8539.50.0030, HTSUS, which provides for “Electrical filament or discharge lamps…; Light-emitting diode (LED) lamps; Of a type specified in statistical note 8(c) 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 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 Hope Abada at firstname.lastname@example.org.
Steven A. Mack
National Commodity Specialist Division