The tariff classification of LED lamp boards from China

N337034 January 2, 2024 CLA-2-85:OT:RR:NC:N4:410 CATEGORY: Classification TARIFF NO.: 8539.50.0090 Michael Skidmore Customs Consultant/Licensed Broker 103 Greenleaf Street Quincy, MA 02169 RE:  The tariff classification of LED lamp boards from China Dear Mr. Skidmore: In your letter dated December 12, 2023, you requested a tariff classification ruling on behalf of Freight Farms Inc. The merchandise under consideration is identified as the LED lamp boards, part numbers 600038 (Cultivation Board) and 600055 (Nursery LED Board). It is stated that the lamp boards in question are components (light sources) of the hydroponic plant growing systems to be mounted within the freight containers providing the required illumination through the LED lamps. The boards each consist of 210 LED diodes affixed to a sheet metal. They feature a two-prong female shorting cap that will plug into the two-male pin receptacle to complete the circuit allowing lights to turn on and off. The light boards are designed to be installed onto the lighting fixtures and connected to the LED drivers/power supplies. The LED board frame and driver channel will be assembled onto a (two sided) mobile LED frame, which hangs from the ceiling tracks and moves side to side forming the "fixture" in the freight container. The applicable subheading for the LED lamp boards will be 8539.50.0090, Harmonized Tariff Schedule of the United States (HTSUS), 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 at https://hts.usitc.gov/current. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Michael Chen at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division