The tariff classification of an LED replacement lamp from China

N313056 July 17, 2020 CLA-2-85:OT:RR:NC:N4:410 CATEGORY: Classification TARIFF NO.: 8539.50.0090 Aisha McFarlane HD Supply, Inc. 3400 Cumberland Blvd. Atlanta, GA 30339 RE: The tariff classification of an LED replacement lamp from China Dear Ms. McFarlane: In your letter dated July 8, 2020, you requested a tariff classification ruling. The merchandise under consideration is identified as the “retrofit kit.” Based on the information in your letter and on the product websites that you have provided, the “retrofit kit” consists of a circular board (cut out in the center) populated with multiple LEDs in the front and electric components on the back. It is designed to be used with a lighting fixture as the bulb replacement. The applicable subheading for the “retrofit kit” will be 8539.50.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for which provides for “Electrical filament or discharge lamps…; Light-emitting diode (LED) lamps; Other.” The rate of duty will be 2 percent ad valorem. 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 Michael Chen at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division