CLA-2-94:OT:RR:NC:N4:110
Mr. Lan Cao
C & C Customs Brokerage Inc.
9111 S La Cienega Blvd. #210
Inglewood, CA 90301
RE: The tariff classification of heat a sink for light fittings from P.R. China
Dear Mr. Cao:
In your letter dated April 27, 2016, on behalf of Mae Lin Express Line Corp, you requested a tariff classification ruling.
The "E-Series Heat Sink" is a component part specifically designed for various types of LED light fixtures. It is made of 6063-T5 extruded aluminum, measuring approximately 19 inches in length, 3 inches in width and 3 inches from bottom to top layer. The heat sink weighs approximately 6 pounds. The bottom of the heat sink is used to support the LED light fixture and the top which has 14 layers is used to release the heat. The heat sink is designed to dissipate heat buildup within the light fixtures and to maintain the temperature level.
The applicable subheading for the “E-Series Heat Sink” will be 9405.99.4090, Harmonized Tariff Schedule of the United States (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.
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 https://hts.usitc.gov/current.
The aluminum extrusion heat sink 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 ttp://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/.
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,
Deborah C. Marinucci
Acting Director
National Commodity Specialist Division