The tariff classification of an LED lamp from China
Issued January 25, 2022 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 8539.50.0090
Headings: 8539
Product description
The merchandise under consideration is identified as the “replacement bulb SKU 101916X”. It is stated that the replacement bulb consists of LED emitters (4+) in an array and packaged onto a substrate. The unit has a two-pin style connector interface to be attached to a separate proprietary water-tight connection and low voltage power supply, which is needed, among other things, to function properly. Electrical components, such as resistors, capacitors, and a microprocessor, are used to set the proper lumen output and to protect the unit against electrostatic discharge. The unit is also equipped with a circular socket “or pocket” where two cylindrical prongs protrude. The replacement bulb is a light source to be incorporated with othe components to produce the lighting fixture for use in underwater pool and spa lighting applications.
CBP rationale
The applicable subheading for the replacement bulb SKU 101916X 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.
Full text
N323787 January 25, 2022 CLA-2-85:OT:RR:NC:N4:410 CATEGORY: Classification TARIFF NO.: 8539.50.0090 Ms. Laura Roberts Hayward Industries, Inc. 1 Hayward Industrial Drive Clemmons, NC 27012 RE: The tariff classification of an LED lamp from China Dear Ms. Roberts: In your letter dated January 20, 2022, you requested a tariff classification ruling. The merchandise under consideration is identified as the “replacement bulb SKU 101916X”. It is stated that the replacement bulb consists of LED emitters (4+) in an array and packaged onto a substrate. The unit has a two-pin style connector interface to be attached to a separate proprietary water-tight connection and low voltage power supply, which is needed, among other things, to function properly. Electrical components, such as resistors, capacitors, and a microprocessor, are used to set the proper lumen output and to protect the unit against electrostatic discharge. The unit is also equipped with a circular socket “or pocket” where two cylindrical prongs protrude. The replacement bulb is a light source to be incorporated with othe components to produce the lighting fixture for use in underwater pool and spa lighting applications. The applicable subheading for the replacement bulb SKU 101916X 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 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 Michael Chen at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division
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