N275948 N2 Ruling Active

The tariff classification of an LED bulb from China

Issued June 17, 2016 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8543.70.7000

Headings: 8543

Product description

The merchandise in question is an LED bulb (Product #P2702794). This item measures 5.10 inches in length, 5.10 inches in width, and 5.0 inches in height. The bulb is rated for 5.5 watts (W) and utilizes LED (light emitting diode) technology as the light source. It is enclosed in a transparent PVC housing attached to a brushed nickel mid section and a 2 pin type base. The LED bulbs are designed for use as regular household light bulbs and replacement lamps for accent lighting in a variety of applications.

CBP rationale

The applicable subheading for the LED bulb (Product #P2702794) 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

N275948 June 17, 2016 CLA-2-85:OT:RR:NC:N4:112 CATEGORY: Classification TARIFF NO.: 8543.70.7000 Ken Nord BU Head of Customs Brokerage Panalpina Inc. 1400-1100 Melville Street Vancouver, BC Canada V6E4A6 RE: The tariff classification of an LED bulb from China Dear Mr. Nord: In your letter dated May 18, 2016, you requested a tariff classification ruling on behalf of Northern International Inc. The merchandise in question is an LED bulb (Product #P2702794). This item measures 5.10 inches in length, 5.10 inches in width, and 5.0 inches in height. The bulb is rated for 5.5 watts (W) and utilizes LED (light emitting diode) technology as the light source. It is enclosed in a transparent PVC housing attached to a brushed nickel mid section and a 2 pin type base. The LED bulbs are designed for use as regular household light bulbs and replacement lamps for accent lighting in a variety of applications. The applicable subheading for the LED bulb (Product #P2702794) 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 https://hts.usitc.gov/current. 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 Steven Pollichino at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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