The tariff classification of LED boards from China
Issued April 7, 2015 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 8543.70.7000
Headings: 8543
Product description
The items in question are printed circuit board assemblies with light emitting diodes (LED) (Part numbers LGITLED50-35K and LGITLED50-40K). These devices measure 22 inches in length and 1 inch in width, and consist of an array of LEDs, resistors, and surface mounted connectors assembled onto the board. The LED assemblies are designed for use with ALP troffer type fixtures, but may also be used with other fixtures where the physical dimensions are compatible with the LED board footprint. From the information provided in your request, we note that the LED assemblies do not have a housing, frame, or other apparatus that would preclude it from classification as an electric luminescent lamp. In use, a consumer would attach this device to an existing lighting fixture to replace a fluorescent tube style lamp. In your request, you suggest the item is classified under subheading 8541.40.2000, Harmonized Tariff Schedule of the United States (HTSUS). With regard to heading 8541, the term "whether or not assembled in modules or made up into panels" applies specifically to solar cells as the heading text separates solar cells from LEDs with a semicolon. Thus, there is a clear distinction between the two descriptions and heading 8541 would not apply to this finished LED assembly.
CBP rationale
The applicable subheading for the LED board will be 8543.70.7000, HTSUS, which provides for “Electrical machines and apparatus…: Other machines and apparatus: Electric luminescent lamps.
Full text
N263016 April 7, 2015 CLA-2-85:OT:RR:NC:N1:112 CATEGORY: Classification TARIFF NO.: 8543.70.7000 Michael Girsch Import Manager Onyx International, Inc. Customhouse Brokers 300 Merrick Road, Suite # 205 Lynbrook, NY 11563 RE: The tariff classification of LED boards from China Dear Mr. Girsch: In your letter dated March 10, 2015, you requested a tariff classification ruling on behalf of your client, ALP Lighting & Ceiling Products Inc (ALP). The items in question are printed circuit board assemblies with light emitting diodes (LED) (Part numbers LGITLED50-35K and LGITLED50-40K). These devices measure 22 inches in length and 1 inch in width, and consist of an array of LEDs, resistors, and surface mounted connectors assembled onto the board. The LED assemblies are designed for use with ALP troffer type fixtures, but may also be used with other fixtures where the physical dimensions are compatible with the LED board footprint. From the information provided in your request, we note that the LED assemblies do not have a housing, frame, or other apparatus that would preclude it from classification as an electric luminescent lamp. In use, a consumer would attach this device to an existing lighting fixture to replace a fluorescent tube style lamp. In your request, you suggest the item is classified under subheading 8541.40.2000, Harmonized Tariff Schedule of the United States (HTSUS). With regard to heading 8541, the term "whether or not assembled in modules or made up into panels" applies specifically to solar cells as the heading text separates solar cells from LEDs with a semicolon. Thus, there is a clear distinction between the two descriptions and heading 8541 would not apply to this finished LED assembly. The applicable subheading for the LED board will be 8543.70.7000, 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
More rulings on the same tariff codes
The tariff classification of an LED bulb from China
The tariff classification of a light emitting diode (LED) lamp from China
The tariff classification of a LED Assembly from an undisclosed country
The tariff classification of Light Emitting Diode (LED) Down Light/Can Light lamps from China
The tariff classification of a Polycarbonate Curved Diffuser, Aluminum Extrusion for Tube Lights, LEDs mounted on Aluminum strip, crimp wire connectors, and a DC power switch and dimmer from an undisclosed country
The tariff classification of LED Poultry Lighting from an undisclosed country of origin
The tariff classification of a solar power charge controller, an acid/lithium-ion battery power pack, solar cells, and LED bulbs from various countries
The tariff classification of LED Tube lights from Vietnam with an LED driver from China
The tariff classification of LED lamp from China
The tariff classification of LEDs mounted on aluminum strip - 1 inch x different lengths, a polycarbonate curved diffuser - 25 m/m diameter, an aluminum extrusion from tube lights to house LEDs, small plastic LED lead wire connectors, a DC power switch & dimmer from unspecified countries of origin
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →