CLA-2-85:OT:RR:NC:N1:112
Sarah Cho
Sr. Manager of Customs Compliance Team
LG Electronics U.S.A., Inc.
1000 Sylvan Avenue
Englewood Cliffs, NJ 07632
RE: The tariff classification of LED Tube lights from Vietnam with an LED driver from China
Dear Ms. Cho:
In your letter dated July 21, 2014, you requested a tariff classification ruling.
The merchandise in question is known as an LED Retrofit Conversion Kit which consists of LED tube lights, and an LED Driver.
The first items in the kit are LED tube lights (Part numbers LGE-18Tube 40 and/or LGE-18Tube-50). These items measure approximately 4 feet in length and 1 inch in diameter, have a white plastic lens enclosure, and are fitted with a 2-pin male connector base. The LGE-18Tube 40 has 1900 lumens light output, and a 4000 light color correlated temperature (CCT), and LGE-18Tube 50 has 2000 lumens light output and a 5000 light CCT. Both LED tube lights have an 18 Watt output.
The second item is the LED driver (Model # TC181NHW). This item measures about 8 inches in length, 1 inch in width, and 1 inch in depth, enclosed in a silver metal casing containing input and output wires connected to each end. The driver converts 120-277 AC input voltage to a maximum output of 32.5 volts DC for use by the LED tube lights.
The Explanatory Notes to the Harmonized Tariff System, although not legally binding, provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3 (b) provides that the term "goods put up in sets for retail sale" means goods that; (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without re-packing. Goods classifiable under GRI 3 (b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article.
The LED Retrofit Conversion Kit will be classified as a set for tariff classification purposes in accordance with GRI 3(b), with the essential character imparted by the LED tube lights.
The applicable subheading for the LED Retrofit Conversion Kit consisting of LED tube lights (Part numbers LGE-18Tube 40 and/or LGE-18Tube-50), and the LED driver (Model # TC181NHW) will be 8543.70.7000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electrical machines and apparatus…: Other machines and apparatus: Electric 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
Director
National Commodity Specialist Division