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The tariff classification of light emitting diode lamps from Malaysia.
Issued October 26, 2010 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN1 N127207 (October 26, 2010)
Tariff classification
HTS codes: 9405.40.8000
Headings: 9405
Product description
The merchandise under consideration is the Aduro ITX-500 and ITX-125 LED (light emitting diode) modules. They are LED lamps designed to be incorporated into a variety of lighting applications, including commercial and retail lighting, street and area lighting, residential lighting, and architectural lighting. The ITX-500 measures approximately .58 inches long by .58 inches wide by .18 inches deep, and is comprised of an array of 16 LED lamps encased in a plastic housing. The ITX-125 contains an array of 4 LED lamps encased in a plastic housing, and measures approximately .295 inches long by .295 inches wide by .18 inches deep. The modules are designed to be installed inside or onto light fixtures with a suitable heat sink and connection to a power supply. When electrical current is applied, the LEDs generate light. In your ruling request you suggest classification of the Aduro ITX-500 and ITX-125 in 9405.92.0000, Harmonized Tariff Schedule of the United States (HTSUS), as plastic parts of lamps and lighting fittings. However, as imported, the ITX-500 and the ITX-125 possess the essential character of complete LED lamps. Please see HQ rulings H024878, H024876, H095035, and H024874, issued March 31, 2010.
CBP rationale
The applicable subheading for the Aduro ITX-500 and ITX-125 will be 9405.40.8000, HTSUS, which provides for “Lamps and lighting fittings…: Other electric lamps and lighting fittings: Other.
Full text
N127207 October 26, 2010 CLA-2-94:OT:RR:NC:1:110 CATEGORY: Classification TARIFF NO.: 9405.40.8000 Mr. Glenn McLaughlin Illumitex, Inc. 5307 Industrial Oaks Boulevard Suite 100 Austin, TX 78735 RE: The tariff classification of light emitting diode lamps from Malaysia. Dear Mr. McLaughlin: In your letter dated October 13, 2010, you requested a tariff classification ruling. The merchandise under consideration is the Aduro ITX-500 and ITX-125 LED (light emitting diode) modules. They are LED lamps designed to be incorporated into a variety of lighting applications, including commercial and retail lighting, street and area lighting, residential lighting, and architectural lighting. The ITX-500 measures approximately .58 inches long by .58 inches wide by .18 inches deep, and is comprised of an array of 16 LED lamps encased in a plastic housing. The ITX-125 contains an array of 4 LED lamps encased in a plastic housing, and measures approximately .295 inches long by .295 inches wide by .18 inches deep. The modules are designed to be installed inside or onto light fixtures with a suitable heat sink and connection to a power supply. When electrical current is applied, the LEDs generate light. In your ruling request you suggest classification of the Aduro ITX-500 and ITX-125 in 9405.92.0000, Harmonized Tariff Schedule of the United States (HTSUS), as plastic parts of lamps and lighting fittings. However, as imported, the ITX-500 and the ITX-125 possess the essential character of complete LED lamps. Please see HQ rulings H024878, H024876, H095035, and H024874, issued March 31, 2010. The applicable subheading for the Aduro ITX-500 and ITX-125 will be 9405.40.8000, 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. 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
Ruling history
Revocation of New York Ruling Letter 816502; Tariff Classification of an LED module from China
Modification of New York Ruling Letter 817979; Tariff Classification of the "Light Circuit Module" and the "Point of Purchase Light Harness."
Modification of New York Ruling Letter K82130; Tariff Classification of a Handlebar LED Light Set
Revocation of New York Ruling Letter H87026; Tariff Classification of Certain Light Emitting Diode Modules
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