CLA-2-85:OT:RR:NC:N4 410

Arthur Altbregen
Light Spectrum Enterprises Inc
1300 Industrial Boulevard, Suite B3
Southampton, PA 18966

RE: The tariff classification of ultraviolet (UV-C) lamps from China

Dear Mr. Altbregen:

In your letter dated April 18, 2025, you requested a tariff classification ruling.

The merchandise at issue is referred to as ultraviolet (UV-C) lamps. The submitted materials indicate that the products each const of a glass envelope with protective coating, electrodes and cathodes composed of tungsten, low-pressure mercury vapor inside the arc tube with ceramic and aluminum end caps. It is stated that these specialized lamps are primarily used by hospitals, schools, military facilities, government agencies, and other essential service locations. They are designed to disinfect and sterilize air and water supplies, playing a crucial role in controlling the spread of viruses, bacteria, and parasites.

The applicable subheading for the ultraviolet (UV-C) lamps will be 8539.49.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electric filament or discharge lamps…Ultraviolet or infrared lamps…Other, Ultraviolet lamps”. The rate of duty will be 2.4 percent ad valorem.

Effective March 4, 2025, pursuant to U.S. Note 2(u) to Subchapter III, Chapter 99, all products of China and Hong Kong as provided by heading 9903.01.24, HTSUS, other than products classifiable under headings 9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 20 percent ad valorem rate of duty. At the time of entry, you must report the applicable Chapter 99 heading, i.e. 9903.01.24, in addition to subheading 8539.49.0040, HTSUS, listed above.

Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time products from all countries will be subject to an additional 10 percent ad valorem rate of duty. At the time of entry, you must report the Chapter 99 heading applicable to your product classification, i.e. 9903.01.25, in addition to subheading 8539.49.0040, HTSUS, listed above.

Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8539.49.0040, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 8539.49.0040, HTSUS, listed above.

The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/programs-administration/trade-remedies, respectively.

You also inquired whether the subject merchandise qualifies the tariff exclusions.

This office is responsible for issuing legally binding classification, country of origin, and marking rulings relating to prospective shipments of specific commodities. We do not issue rulings on general issues or interpretations of law.

The trade application questions that you are presenting may be determined independently of a prospective tariff ruling. For further information regarding this type of entry issue, please contact your assigned CBP Center of Excellence & Expertise office prior to importation of the goods.

Specific Section 301 Trade Remedy or other tariff remedy questions may fall under the authority of the U.S. Trade Representative (USTR). The USTR periodically allows companies the opportunity to apply for exclusions for specific products. Requests can be submitted through the USTR website during the designated filing period. For current information/guidance we suggest you visit the USTR’s official website at https://ustr.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 at https://hts.usitc.gov/.

The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.

Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. 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, please contact National Import Specialist Michael Chen at [email protected].
Sincerely,

Steven A. Mack
Director
National Commodity Specialist Division