N255694 N2 Ruling Active

The tariff classification of LED High-bay lighting from China

Issued August 15, 2014 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9405.10.6020

Headings: 9405

Product description

The LED High-bay lighting, item number H2440P50N0A is a ceiling light fixture. The LED High-bay is composed of a cast aluminum housing that measures approximately 26.5 inches long by 13.5 inches wide by 4.75 inches deep. The item contains an array of LED lamps, which are housed under a clear tempered glass. The LED High-bay features a luminous flux of 12,000 and 24,000 lumens, and a dimmable by occupancy senor.

CBP rationale

The applicable subheading for the LED High-bay lighting, item number H2440P50N0A will be 9405.10.6020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Lamps and lighting fittings…: Chandeliers and other electric ceiling or wall lighting fittings…: Of base metal: Other: Other.

Full text

N255694 August 15, 2014 CLA-2-94:OT:RR:NC:N4:110 CATEGORY: Classification TARIFF NO.: 9405.10.6020 Ms. Sarah Cho LG Electronics U.S.A., Inc. 1000 Sylvan Avenue Englewood Cliffs, NJ 07632 RE: The tariff classification of LED High-bay lighting from China Dear Ms. Cho: In your letter dated July 21, 2014, you requested a tariff classification ruling. The LED High-bay lighting, item number H2440P50N0A is a ceiling light fixture. The LED High-bay is composed of a cast aluminum housing that measures approximately 26.5 inches long by 13.5 inches wide by 4.75 inches deep. The item contains an array of LED lamps, which are housed under a clear tempered glass. The LED High-bay features a luminous flux of 12,000 and 24,000 lumens, and a dimmable by occupancy senor. The applicable subheading for the LED High-bay lighting, item number H2440P50N0A will be 9405.10.6020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Lamps and lighting fittings…: Chandeliers and other electric ceiling or wall lighting fittings…: Of base metal: Other: Other.” The general rate of duty will be 7.6 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 Hope Abada at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division

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