N262364 N2 Ruling Active

The tariff classification of a light emitting diode (LED) lamp from China

Issued March 23, 2015 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8543.70.7000

Headings: 8543

Product description

The merchandise in question is referred to as an Omni-Directional Dimmable 9W LED lamp (Part # 15780701). This item measures 4.5 inches in height and 2.5 inches in diameter with an output rating of 800 lumens, or 60W brightness equivalency. This A19 style replacement lamp is constructed of LEDs mounted circularly around a metal heat sink, an LED driver board, and is enclosed by a plastic diffuser. The lamp is fitted with an Edison type base, allowing for a consumer to screw the 9W LED replacement lamp into an E26 socket.

CBP rationale

The applicable subheading for the Omni-Directional Dimmable 9W LED light bulb (Part # 15780701) 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

N262364 March 23, 2015 CLA-2-85:OT:RR:NC:N1:112 CATEGORY: Classification TARIFF NO.: 8543.70.7000 Elizabeth Kessens Customs Senior Analyst Dollar General Corporation 100 Mission Ridge Goodlettsville, TN 37072 RE: The tariff classification of a light emitting diode (LED) lamp from China Dear Ms. Kessens: In your letter dated March 3, 2015, you requested a tariff classification ruling. The merchandise in question is referred to as an Omni-Directional Dimmable 9W LED lamp (Part # 15780701). This item measures 4.5 inches in height and 2.5 inches in diameter with an output rating of 800 lumens, or 60W brightness equivalency. This A19 style replacement lamp is constructed of LEDs mounted circularly around a metal heat sink, an LED driver board, and is enclosed by a plastic diffuser. The lamp is fitted with an Edison type base, allowing for a consumer to screw the 9W LED replacement lamp into an E26 socket. The applicable subheading for the Omni-Directional Dimmable 9W LED light bulb (Part # 15780701) 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 general 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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