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The tariff classification of under cabinet lighting from China.
Issued October 17, 2008 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN0 N040521 (October 17, 2008)
Tariff classification
HTS codes: 9405.40.8000
Headings: 9405
Product description
Each strip light consists of multiple LEDs evenly spaced throughout the length of the strip under a clear plastic lens. At one end of the strip light is an on/off switch and power socket. Each strip light will be imported with a 36 inch long power cord rated for 110 V (Volts), featuring a matching plug for the strip light socket and a standard two prong 120 V plug. The LED strip lights are designed for use in under cabinet lighting. They may be installed in various locations to any flat surface requiring lighting including cabinets, closets, shelving, etc.
CBP rationale
The applicable subheading for the LED strip lights will be 9405.40.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Lamps and lighting fittings…: Other electric lamps and lighting fittings: Other.
Full text
N040521 October 17, 2008 CLA-2-94:OT:RR:E:NC:1:110 CATEGORY: Classification TARIFF NO.: 9405.40.8000 Mr. Dave Melanson Best Lighting Products 1213 Etna Parkway Pataskala, OH 43062 RE: The tariff classification of under cabinet lighting from China. Dear Mr. Melanson: In your letter dated October 3, 2008, you requested a tariff classification ruling. The merchandise under consideration is light emitting diode (LED) strip lights. From the information and photographs you provided, the LED strip lights are constructed with rigid polycarbonate housings available in four different lengths. Each strip light consists of multiple LEDs evenly spaced throughout the length of the strip under a clear plastic lens. At one end of the strip light is an on/off switch and power socket. Each strip light will be imported with a 36 inch long power cord rated for 110 V (Volts), featuring a matching plug for the strip light socket and a standard two prong 120 V plug. The LED strip lights are designed for use in under cabinet lighting. They may be installed in various locations to any flat surface requiring lighting including cabinets, closets, shelving, etc. The applicable subheading for the LED strip lights will be 9405.40.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Lamps and lighting fittings…: Other electric lamps and lighting fittings: Other.” The general rate of duty will be 3.9 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 Thomas Campanelli at (646) 733-3016. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division
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