CLA-2-85:OT:RR:NC:N1:109
Glen Bundrick
Owner/CEO
US Solid State, LLC
7288 Greenwood Road, STE 117
Shreveport, LA 71119
RE: The tariff classification of light-emitting diodes (LEDs) from China
Dear Mr. Bundrick:
In your letter dated March 11, 2013, you requested a tariff classification ruling.
The items concerned are light-emitting diodes (LEDs). These LED chips are imported in a tape on reel condition. Each LED chip is embedded in a strip of tape that is then wound around a reel. There are 2000 individual diodes per reel. The individual reels will be packaged in aluminum moisture proof bags.
After importation the diodes on these reels will be attached to a printed circuit board (PCB) to form an LED lighting module. These LED modules will then be used within luminaries for any application where a thin light source is required.
The applicable subheading for the Light Emitting diodes (LEDs) on tape and reel will be 8541.40.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Diodes, transistors, and similar semiconductor devices…: Photosensitive semiconductor devices…: Light-emitting diodes.” 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 the ruling, contact National Import Specialist Steven Pollichino at (646) 733-3008.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division