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N210776 N2 Ruling Active

The tariff classification of a replacement light bulb utilizing LED technology from China.

Issued April 3, 2012 by U.S. Customs and Border Protection.

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N2 N210776 (April 3, 2012)

Tariff classification

HTS codes: 9405.40.6000

Headings: 9405

Product description

The product to be imported is a replacement light bulb utilizing LED (light emitting diode) technology. Referred to as MR16/3M4WW/FL/LED, this 4.5 watt bulb has a plastic base with a bi-pin connection, optical lens and a finned aluminum heat sink housing that makes up the majority of the lamp. It can be used for both general and decorative purposes.

CBP rationale

The applicable subheading for the replacement bulb utilizing LED technology will be 9405.40.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Lamps and lighting fittings… Other electric lamps and lighting fittings: Of base metal: Other.

Full text

N210776 April 3, 2012 CLA-2-94:OT:RR:NC:1:110 CATEGORY: Classification TARIFF NO.: 9405.40.6000 Mr. Del Moses Halco Lighting Technologies 2940 Pacific Drive Norcross, GA 30071 RE: The tariff classification of a replacement light bulb utilizing LED technology from China. Dear Mr. Moses: In your letter dated March 23, 2012 you requested a tariff classification ruling. The product to be imported is a replacement light bulb utilizing LED (light emitting diode) technology. Referred to as MR16/3M4WW/FL/LED, this 4.5 watt bulb has a plastic base with a bi-pin connection, optical lens and a finned aluminum heat sink housing that makes up the majority of the lamp. It can be used for both general and decorative purposes. The applicable subheading for the replacement bulb utilizing LED technology will be 9405.40.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Lamps and lighting fittings… Other electric lamps and lighting fittings: Of base metal: Other. The rate of duty will be 6 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, Thomas J. Russo Director National Commodity Specialist Division

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