CLA-2-94:OT:RR:NC:N1:110
Mr. Troy Clarke
CBT International, Inc.
249 East Ocean Blvd, Suite 650
Long Beach, CA 90802
RE: The tariff classification of LED lights from China
Dear Mr. Clarke:
In your letter dated August 6, 2013, you requested a tariff classification ruling on behalf of your client Number Eight LTG Co.
The samples submitted are identified as the LED Lamp Module, Part Number 10585; the LED Fixture, Part Number 10862-01 and the Dimmable LED Driver, Part Number 601. It is stated that all the items are designed primarily for the residential use.
The LED Lamp Module, Part Number 10585 is an LED (light emitting diode) light that consists of an LED lamp head affixed to cylindrical finned aluminum housing with a reflector and a plastic lens at the end. The other end contains a screw for mounting the light into a recessed celling light fixture and an insulated wire for power source. The LED Lamp Module measures approximately 5¼ inches high by 2¼ inches in diameter.
The LED Fixture, Part Number 10862-01 is composed of a lamp module similar to Part Number 10585 in structure inserted into aluminum housing/casing and equipped with a mounting plate/sconce. The LED Fixture is designed to enable the lamp module to adjust with different angles from the mounting plate/sconce for the mounting onto the celling or wall.
The Dimmable LED Driver, Part Number 601 is used to convert 120 volts of alternating current (AC) to varying voltage levels of direct current (DC).
The applicable subheading for the LED Lamp Module, Part Number 10585, will be 9405.40.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Lamps and lighting fittings…: Other electric lamps and lighting fittings: Of base metal: Other.
The applicable subheading for the LED Fixture, Part Number 10862-01, will be 9405.10.6010, HTSUS, which provides for "Lamps and lighting fittings…: Chandeliers and other electric ceiling or wall lighting fittings…: Of base metal: Other: Household." The general rate of duty will be 7.6 percent ad valorem.
The applicable subheading for the dimmable LED Driver, Part Number 601 will be 8504.40.9510, HTSUS, which provides for “Electrical transformers, static converters and inductors…: Static converters: Other: Rectifiers and rectifying apparatus: Power supplies: With a power output not exceeding 50 W.” The rate of duty will be 1.5%.
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 subheading 8504.40.9510, please contact National Import Specialist Steven Pollichino at (646) 733-3008. For all other issues please contact National Import Specialist Hope Abada at (646) 733-3016.
Sincerely,
Myles B. Harmon
Acting Director
National Commodity Specialist Division