E89000 E8 Ruling REVOKED

The tariff classification of Frosty Super Bright Red LED Lamps from China

Issued December 22, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8541.40.2000

Headings: 8541

Product description

The merchandise is described in your letter as Frosty Super Bright Red LED lamps. It consists of the following components: LED’s, capacitor, varistor, lead wires, silicon insulation sleeve, PC board, body, swivel socket, adapter and candelabra. The array of LED’s protrude from a plastic housing that encloses the electrical components (PC board, varistor and capacitor) that regulate and distribute electricity. The components all comprise a module. The components of the Frosty LED lamps are essential to the general operation of the LED’s and not to indicator signs or any other specific lamps. Although principally used in illuminated signs due to the red light produced by the LED’s, the components of the Frosty LED lamps are only directed toward providing the correct amount of electricity from 120-volt circuits to power the LED’s. The Frosty LED lamps do not contain any components of the exit sign itself and retain the character of an LED device. A sample of the merchandise was submitted to this office.

CBP rationale

The applicable subheading for the Frosty Super Bright Red LED Lamps will be 8541.40.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Light-emitting diodes (LED’s).

Full text

NY E89000 December 22, 1999 CLA-2-85:RR:NC:MM:109 E89000 CATEGORY: Classification TARIFF NO.: 8541.40.2000 Mr. R. Kevin Williams O’Donnell & Williams 20 North Wacker Drive Suite 1416 Chicago, Illinois 60606 RE: The tariff classification of Frosty Super Bright Red LED Lamps from China Dear Mr. Williams: In your letter dated November 17, 1999, you requested a tariff classification ruling on behalf of ITC, Incorporated of Holland, Michigan. The merchandise is described in your letter as Frosty Super Bright Red LED lamps. It consists of the following components: LED’s, capacitor, varistor, lead wires, silicon insulation sleeve, PC board, body, swivel socket, adapter and candelabra. The array of LED’s protrude from a plastic housing that encloses the electrical components (PC board, varistor and capacitor) that regulate and distribute electricity. The components all comprise a module. The components of the Frosty LED lamps are essential to the general operation of the LED’s and not to indicator signs or any other specific lamps. Although principally used in illuminated signs due to the red light produced by the LED’s, the components of the Frosty LED lamps are only directed toward providing the correct amount of electricity from 120-volt circuits to power the LED’s. The Frosty LED lamps do not contain any components of the exit sign itself and retain the character of an LED device. A sample of the merchandise was submitted to this office. The applicable subheading for the Frosty Super Bright Red LED Lamps will be 8541.40.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Light-emitting diodes (LED’s).” The rate of duty will be free. 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 Eileen S. Kaplan at 212-637-7048. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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