CLA-2-94:OT:RR:NC:N4:110
Ms. Nithya Nagarajan, Esq.
Law Office of Nithya Nagarajan, LLC
9101 Friars Road
Bethesda, MD 20817
RE: The tariff classification of heat sinks for lighting fixtures from China, Korea and Taiwan
Dear Ms. Nagarajan:
In your letter dated September 4, 2015, on behalf of Intense Lighting, LLC (“Intense”), you requested a tariff classification ruling.
The subject Heat Sinks, Part number MB-B-BA-NA-G4 (820297) are component parts specifically designed for LED lighting fixtures. They comprised of an aluminum finned rectangular or round assembly, which is mounted in the completed light fixture. They are specifically designed for use in the LED lighting fixtures Model SS4G22000 and MBLXXXXX. The primary use and function of the heat sinks is to dissipate heat buildup within the lighting fixture and maintain a safe temperature level.
In your request, you suggest classification of your heat sink under heading 8414, Harmonized Tariff Schedule of the United States (HTSUS), and referenced ruling N140135 as precedence. However, the heat sink in ruling N140135 was designed to be attached to a fan-less air mover through a pumping motion created by an air pump. Therefore, Customs classified the heat sink under heading 8414, HTSUS, as “other parts” of air or vacuum pumps. In the instant ruling, you have stated that the heat sink is designed to be “mounted as a component part of a completed light fixture” with no mention of any type of air mover whatsoever. As such, the subject heat sink is precluded from classification under heading 8414, HTSUS.
The applicable subheading for the Heat Sinks, Part number MB-B-BA-NA-G4(820297), will be 9405.99.4090, HTSUS, which provides for "Lamps and lighting fittings…and parts thereof not elsewhere specified or included: Parts: Other: Other." The general rate of duty will be 6 percent ad valorem.
The aluminum extrusion heat sinks may be subject to antidumping duties or countervailing duties. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection. You can contact them at http://www.trade.gov/ia/ (click on “Contact Us”). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on “Antidumping and countervailing duty investigations”), and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://adcvd.cbp.dhs.gov/. 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 Hope Abada at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division