CLA-2-85:OT:RR:NC:N1:109
Mr. Gordon C. Anderson
Atty in Fact
C.H. Robinson Worldwide, Inc.
Minneapolis International
14800 Charlson Road, Suite 400
Eden Prairie, MN 55347-5048
RE: The tariff classification of a single green light emitting diode (LED), a plastic housing, a plastic diffuser cover, and an electric end-cap socket from China
Dear Mr. Anderson:
In your letter, which was received by this office April 5, 2011, you requested a tariff classification ruling on behalf of your client, LedTronics, Inc.
The merchandise subject to this ruling is a single green light emitting diode (LED), a plastic housing, a plastic diffuser cover, and an electric end-cap socket. A sample of each was submitted and is being returned to you as per your request.
The single green light emitting diode (LED) is identified within your submission as Part # L200. The single light emitting diode contains two lead wire prongs and is used in a fluorescent LED tube lamp assembly.
The plastic housing is identified within your submission as Part # B320. It is a small plastic block measuring approximately 5/16 inch in length by 1/4 inch in width by 3/16 inch in height. The block is molded to incorporate two holes into which the leads of light emitting diodes (LEDs) may be inserted. The block does not contain any electrical contacts or connectors.
The plastic diffuser cover is identified within your submission as Part # FPCF-LXX. You stated that it will be used to protect light emitting diodes (LEDs) in a fluorescent lamp assembly and to mute the light of a fluorescent LED tube lamp assembly. This component is in the form of a profile shape that is 22 inches in length, 1 inch at its greatest width and 11/16 inch at its greatest depth. The cross section is in the shape of a semicircle with a tiny ledge at each end that protrudes inwards. This cross section is uniform throughout the length of the extrusion. The profile has not been mitered, beveled, pre-drilled with holes or further worked in any way. You indicated in a telephone conversation that the diffuser is made of polycarbonate plastic.
The electric end-cap socket is identified within your submission as Part # FEC-L12. It is the plug connector located at each end of an LED tube lamp. It is used to secure an LED tube lamp assembly into a light fixture, at each end of the fixture.
You suggested Harmonized Tariff Schedule of the United States (HTSUS) subheading 8541.90.0000, which provides for “Parts of light-emitting diodes” as the classification for the plastic housing (Part # B320) and the plastic diffuser cover (Part# FPCF-LXX). However, neither of these two components is a part of a diode. The housing functions as a holder to secure two LEDs with leads within a fluorescent lamp and to keep the LED leads separated. The diffuser cover mutes the light of a fluorescent LED tube lamp assembly. The plastic diffuser cover is more specifically provided for elsewhere in the HTSUS. Therefore, classification within subheading 8541.90.0000 as a part of a light emitting diode is inapplicable.
You suggested HTSUS subheading 8536.61.0000, which provides for “Electric apparatus for switching or protecting electrical circuits…… Lamp-holders, plugs and sockets: Lamp-holders” as the classification of the electric end-cap socket (Part # FEC-L12). However, the electric end-cap socket is not a lamp-holder. Rather, it is inserted into a lamp-holder. As such, it is more specifically provided for in HTSUS subheading 8536.69.4050 as an “Other connector.” Therefore, classification within subheading 8536.61.0000 is inapplicable.
The applicable subheading for the single green light emitting diode (Part # L200) will be 8541.40.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Photosensitive semiconductor devices, including photovoltaic cells whether or not assembled in modules or made up into panels; light-emitting diodes: Light-emitting diodes (LEDs).” The rate of duty will be free.
The applicable subheading for the plastic housing (Part # B320) will be 3926.90.9980, HTSUS, which provides for “Other articles of plastics: Other.” The rate of duty will be 5.3 percent ad valorem.
The applicable subheading for the plastic diffuser cover (Part #FPCF-LXX) will be 3916.90.5000, HTSUS, which provides for “Monofilament of which any cross-sectional dimension exceeds 1 mm, rods, sticks and profile shapes, whether or not surface-worked but not otherwise worked, of plastics: Of other plastics: Other: Other.” The rate of duty will be 5.8 percent ad valorem.
The applicable subheading for the electric end-cap socket (Part # FEC-L12) will be 8536.69.4050, HTSUS, which provides for “Lamp-holders, plugs and sockets: Other: Coaxial connectors;…: Other.” The rate of duty will be free.
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 this ruling, contact National Import Specialist Linda M. Hackett at (646) 733-3015.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division