CLA-2-85:OT:RR:NC:N4:110
Mr. Lars-Erik A. Hjelm
Akin Gump
Struss Hauer & Feld LLP
Robert S. Strauss Building I
1333 New Hampshire Avenue, N.W.
Washington, D.C. 20036-1564
RE: The tariff classification of an LED lamp from China
Dear Mr. Hjelm:
In your letter dated July 21, 2017, on behalf of DMF Lighting, Inc. (“DMF”), you requested a tariff classification ruling. A sample was submitted and will be returned to you.
The merchandise is identified as the DMF's DRD2M LED Lamp. This LED Lamp (light bulb) measures approximately 2.25 inches in height and 4 inches in diameter. It consists of a die-cast aluminum housing with cooling ridges that replaces a traditional heat sink. Integrated within the housing are LEDs, a lens, a diffuser, a reflector, a driver, an electrical isolator and power plug. Three wires are attached to the back of the lamp. Two of the wires are joined with a power plug. The wires are designed for a secure connection in a junction box or high hat and recessed light fixtures. The lamp is a screw-in replacement of a standard light bulb.
The applicable subheading for the DMF's DRD2M LED Lamp will be 8539.50.0090,
Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electrical filament or discharge lamps……; Light-emitting diode (LED) lamps; parts thereof: Light-emitting diode (LED) lamps, Other”. The general rate of duty will be 2 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 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,
Steven A. Mack
Director
National Commodity Specialist Division