N020381 N0 Ruling Active

The tariff classification of an LED backlight unit from Korea.

Issued December 21, 2007 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8529.90.9380

Headings: 8529

Product description

The subject merchandise, based on the submitted information, is an LED backlight unit for LCD television screens and is identified as customer’s item number BN96-04802A and manufacturer’s item number OB150(B). The LED’s are incorporated within an oblong-shaped housing in noting that two electrical leads with a plug-in connector extends from this backlight unit. It is suggested that this backlight unit may be classified under subheading 8541.40.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Light-emitting Diodes (LED’s). However, since this merchandise has been manufactured beyond the scope of the LED’s under subheading 8541.40, HTSUS, consideration of classification under subheading 8541.40.2000, HTSUS, is precluded.

CBP rationale

The applicable subheading for this LED backlight unit will be 8529.90.9380, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Parts suitable for use solely or principally with the apparatus of headings 8525 to 8528: Other: Other: Of television receivers: Other: Other.

Full text

N020381 December 21, 2007 CLA-2-85:OT:RR:NC:1:108 CATEGORY: Classification TARIFF NO.: 8529.90.9380 Mr. Mike Choi MKC Customs Brokers Int’l., Inc. P.O. Box 91042 Los Angeles, CA 90009-1042 RE: The tariff classification of an LED backlight unit from Korea. Dear Mr. Choi: In your letter dated November 27, 2007, on behalf of Samwha USA, Inc., you requested a tariff classification ruling. The subject merchandise, based on the submitted information, is an LED backlight unit for LCD television screens and is identified as customer’s item number BN96-04802A and manufacturer’s item number OB150(B). The LED’s are incorporated within an oblong-shaped housing in noting that two electrical leads with a plug-in connector extends from this backlight unit. It is suggested that this backlight unit may be classified under subheading 8541.40.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Light-emitting Diodes (LED’s). However, since this merchandise has been manufactured beyond the scope of the LED’s under subheading 8541.40, HTSUS, consideration of classification under subheading 8541.40.2000, HTSUS, is precluded. The applicable subheading for this LED backlight unit will be 8529.90.9380, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Parts suitable for use solely or principally with the apparatus of headings 8525 to 8528: Other: Other: Of television receivers: Other: Other. The rate of duty will be 2.9 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 Lisa Cariello at 646-733-3014. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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