The tariff classification of a direct-wire LED lighting bypass from China

N313002 July 9, 2020 CLA-2-85:OT:RR:NC:N2:209 CATEGORY: Classification TARIFF NO.: 8533.40.4000, 9903.88.01 David C. Cain Jasco Product Company 10 E. Memorial Rd, Building B Oklahoma City, Oklahoma 73114 RE: The tariff classification of a direct-wire LED lighting bypass from China Dear Mr. Cain: In your letter dated July 7, 2020, you requested a tariff classification ruling. The item concerned is referred to as a direct-wire LED lighting bypass (item # 52327). In use, this device would be wired into the electrical circuit within a light fixture. It is used to reduce the flickering effect that a dimmable LED light might experience. When used with extremely low-wattage LED or CFL bulbs it helps prevent flickering by providing a minimum load on the dimmer. The item consists of a small plastic box/module with two wire leads extending from it. Within the plastic housing there is a printed circuit board assembly which contains a diode, transistors, a fuse, and a varistor. The varistor is a type of resistor that is responsible for introducing the required resistance to the electrical circuit. The principal function of this assembly is imparted by the varistor. The applicable subheading for the direct-wire LED lighting bypass (item # 52327) will be 8533.40.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electrical resistors (including rheostats and potentiometers), other than heating resistors; parts thereof: Other variable resistors, including rheostats and potentiometers: Metal oxide varistors.” The general rate of duty will be Free. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8533.40.4000, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.01, in addition to subheading 8533.40.4000, HTSUS, listed above. The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading.  For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively. 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 the 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