CLA-2-94:OT:RR:NC:1:110
Mr. Magnus Skoog
Cannon Equipment
15100 Business Parkway
Rosemount, MN 55068
RE: The tariff classification of an LED light fixture from China.
Dear Mr. Skoog:
In your letter dated August 5, 2011, you requested a tariff classification ruling.
The merchandise under consideration is the Cannon LED Strip Light Fixture. The light fixture is a strip light measuring approximately 34¾ inches long by 1? inches wide and is ? of an inch deep. From the pictures and information that you have provided, it consists of a printed circuit board populated with active and passive components including an array of LEDs (light emitting diodes) mounted onto an aluminum track with a thin frosted acrylic lens. The aluminum track doubles as a heat sink. Power is provided by an included 24 V (volts), 1.25 A (amps), 30 W (watts) 120 V plug-in power supply with connecting cable. The light strip may be mounted to any flat surface and is designed for use as an alternative to fluorescent light fixtures on shelving units or other similar applications (e.g., under counter lighting, architectural lighting, display lighting, cove lighting, etc.) where illumination is desired.
In your letter you suggest classification under subheading 9405.40.8000, Harmonized Tariff Schedule of the United States (HTSUS), referencing NY N144675, which classified a non-metal replacement lamp/light bulb. However, the Cannon LED Strip Light is a complete aluminum light fixture and is properly classified as such.
The applicable subheading for the Cannon LED Strip Light Fixture, imported with or without the power supply, will be 9405.40.6000, HTSUS, which provides for “Lamps and lighting fittings…: Other electric lamps and lighting fittings: Of base metal: Other.” The general rate of duty will be 6 percent ad valorem.
The applicable subheading for the power supply, imported separately, will be 8504.40.9510, HTSUS, which provides for “Electrical transformers, static converters…: Static converters: Other: Rectifiers and rectifying apparatus: Power supplies: With a power output not exceeding 50 W.” The general rate of duty will be 1.5 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,
Robert B. Swierupski
Director
National Commodity Specialist Division