N256523 N2 Ruling Active

The tariff classification of Light Emitting Diode (LED) Down Light/Can Light lamps from China

Issued September 12, 2014 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8543.70.7000

Headings: 8543

Product description

The sample will be returned to you as requested. The items in question are the 4 inch and 6 inch LED Down Light/Can Lights. These items measure 7.5 inches in depth, 3.89 inches in height, and 7.5 inches in width. The electric recessed LED lamps contains a white recessed aluminum trim for use with 5 inch and 6 inch housings. The sample provided is fitted with a medium E26 base socket.

CBP rationale

The applicable subheading for the 4 inch and 6 inch LED Down Light/Can Lights will be 8543.70.7000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electrical machines and apparatus…: Other machines and apparatus: Electric luminescent lamps.

Full text

N256523 September 12, 2014 CLA-2-85:OT:RR:NC:N1:112 CATEGORY: Classification TARIFF NO.: 8543.70.7000 Michele Wall-Blanca Import-Export Specialist Lighting Science Group Corporation 1227 South Patrick Drive Satellite Beach, FL 32937 RE: The tariff classification of Light Emitting Diode (LED) Down Light/Can Light lamps from China Dear Ms. Wall-Blanca: In your letter dated August 15, 2014, you requested a tariff classification ruling. The sample will be returned to you as requested. The items in question are the 4 inch and 6 inch LED Down Light/Can Lights. These items measure 7.5 inches in depth, 3.89 inches in height, and 7.5 inches in width. The electric recessed LED lamps contains a white recessed aluminum trim for use with 5 inch and 6 inch housings. The sample provided is fitted with a medium E26 base socket. The applicable subheading for the 4 inch and 6 inch LED Down Light/Can Lights will be 8543.70.7000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electrical machines and apparatus…: Other machines and apparatus: Electric luminescent lamps.” The rate of duty will be 2%. 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 Karl Moosbrugger at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division

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