CLA-2-85:OT:RR:NC:N1:112
Michele Wall-Blanca
Import/Export Specialist
Lighting Science Group Corporation
1227 South Patrick Drive
Satellite Beach, FL 32937
RE: The tariff classification of LED tube lights from China
Dear Ms. Wall-Blanca:
In your letter dated April 16, 2014, you requested a tariff classification ruling.
The items in question are T8 LED Tube Lights/Bulbs (Part #’s T8-10W-60, and T8-18W-120). Part # T8-10W-60 is 2 feet in length and 1 inch in diameter. It uses 10 watts of power and it comes with either a clear or frosted lens. Part # T8-18W-120 is 4 feet in length and 1 inch in diameter. It uses 18 watts of power and comes with either a clear or frosted lens. The T8 LED Tube Lights contain light emitting diodes as the light source. T8 LED Tube Lights/Bulbs replace the old florescent tube lights.
The applicable subheading for the T8 LED Tube Lights/Bulbs (Part #’s T8-10W-60, and T8-18W-120) will be 8543.70.7000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Electrical machines and apparatus…: Other machines and apparatus: Electrical luminescent lamps". The rate of duty will be 2%.
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 Karl Moosbrugger at [email protected].
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division