Mr. Robert DeCamp
Sandler, Travis & Rosenberg, P.A.
551 Fifth Avenue, Suite 1100
New York, NY 10176
RE: The tariff classification of LED light bulbs from China
Dear Mr. DeCamp:
In your letter dated January 17, 2019, on behalf of your client Topaz Lighting Corp., you requested a tariff classification ruling.
The merchandise under consideration is identified as Item 1 – LED Indoor Reflector Series lamp (shapes R and BR), Item 2 – LED Par Lamp (shape PAR) and Item 3 - LED Omnidirectional A19 (shape A).
Based on the pictures and information that you have provided, each Item consists of a glass or plastic envelope, one or more light-emitting diodes (LEDs), circuitry to rectify AC power and to convert voltage to a level useable by the LEDs, and a base for fixing in the lamp-holder. They are designed to be used inside the light fixtures as replacement bulbs.
The applicable subheading for the Item 1 – LED Indoor Reflector Series lamp (shapes R and BR) and Item 2 – LED Par Lamp (shape PAR), will be 8539.50.0030, Harmonized Tariff Schedule of the United States (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.
The applicable subheading for the Item 3 - LED Omnidirectional A19 (shape A), will be 8539.50.0010, HTSUS, 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 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@example.com.
Steven A. Mack
National Commodity Specialist Division