CLA-2-85:OT:RR:NC:N1:112
Michael Girsch
Import Manager
Onyx International, Inc.
Customhouse Brokers
300 Merrick Road, Suite # 205
Lynbrook, NY 11563
RE: The tariff classification of LED boards from China
Dear Mr. Girsch:
In your letter dated March 10, 2015, you requested a tariff classification ruling on behalf of your client, ALP Lighting & Ceiling Products Inc (ALP).
The items in question are printed circuit board assemblies with light emitting diodes (LED) (Part numbers LGITLED50-35K and LGITLED50-40K). These devices measure 22 inches in length and 1 inch in width, and consist of an array of LEDs, resistors, and surface mounted connectors assembled onto the board. The LED assemblies are designed for use with ALP troffer type fixtures, but may also be used with other fixtures where the physical dimensions are compatible with the LED board footprint.
From the information provided in your request, we note that the LED assemblies do not have a housing, frame, or other apparatus that would preclude it from classification as an electric luminescent lamp. In use, a consumer would attach this device to an existing lighting fixture to replace a fluorescent tube style lamp.
In your request, you suggest the item is classified under subheading 8541.40.2000, Harmonized Tariff Schedule of the United States (HTSUS). With regard to heading 8541, the term "whether or not assembled in modules or made up into panels" applies specifically to solar cells as the heading text separates solar cells from LEDs with a semicolon. Thus, there is a clear distinction between the two descriptions and heading 8541 would not apply to this finished LED assembly.
The applicable subheading for the LED board will be 8543.70.7000, HTSUS, which provides for “Electrical machines and apparatus…: Other machines and apparatus: Electric luminescent lamps.” The general 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