The tariff classification of an area light assembly from Malaysia.

N114496 July 16, 2010 CLA-2-94:OT:RR:NC:1:110 CATEGORY: Classification TARIFF NO.: 9405.40.6000 Ms. Monica Cantu UPS Trade Management Services, Inc. 12380 Morris Road Alpharetta, GA 30005 RE: The tariff classification of an area light assembly from Malaysia. Dear Ms. Cantu: In your letter dated July 2, 2010, you requested a tariff classification ruling on behalf of your client Lumination, LLC. The merchandise under consideration is the GE Lumination Symmetric Square, Item Number GLAL-1205B. A sample of the item was submitted with your ruling request and will be returned to you. The submitted sample is a printed circuit assembly (PCA) bonded onto a 16 gauge aluminum metal plate measuring approximately 9 inches square. This assembly consists of no less than 130 light emitting diodes (LEDs), multiple integrated circuits (e.g., resistors, capacitors, fuses, etc.) and an 8-pin surface connector. The GLAL-1205B PCA is the principal light source for the GE Evolve™ LED open area light fixture designed for mounting onto a pole. In your letter you suggest classification under subheading 8541.40.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for LEDs, diodes, transistors and similar semiconductor devices. However, the GLAL-1205B PCA does not consist of just LEDs, it is an assembly consisting of LEDs and other active and passive electrical components (e.g., resistors, capacitors, fuses, etc.) assembled together for the single function of emitting light to an open area by utilizing LED technology in place of a traditional lamp or light bulb. Heading 9405, HTSUS, provides in relevant part for “Lamps and light fittings…not elsewhere specified or included.” Relying on the common meaning of the term, CBP has previously determined that lamps are devices which provide an isolated source of heat or light. This heading also includes incomplete lamps and lighting fittings provided that, as entered, they possess the essential character of a complete lamp. As entered, the subject GLAL-1205B PCA is the sole source of light for the GE Evolve™ LED open area light fixture. When installed into the fixture’s housing and connected to a power source it will emit light. As such, we conclude that the GLAL-1205B PCA possesses the essential character of a lamp. The applicable subheading for the GE Lumination Symmetric Square, Item Number GLAL-1205B, will be 9405.40.6000, HTSUS, which provides for “Lamps and lighting fittings…: Other electric lamps and lighting fittings: Of base metal: Other.” The general rate of duty will be 6 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