CLA-2-85:OT:RR:NC:1:110
Ms. Cynthia Merrell
LED Lighting Fixtures
617 Davis Drive, Suite 200
Morrisville, NC 27560
RE: The tariff classification of a light emitting diode lamp from China.
Dear Ms. Merrell:
In your letter dated November 20, 2007, you requested a tariff classification ruling.
The merchandise under consideration is identified as an LED (Light Emitting Diode) Recessed Lighting Fixture, Model LR6C. A sample of the item was submitted with your ruling request and will be returned to you.
The LR6C model is not a complete light fixture, but a complete 6-inch downlight module designed to replace a standard R40 size lamp (light bulb). The LR6C fits almost all 6-inch downlight recessed lighting fixture housings commonly known as High-Hats or Can fixtures. The lamps simply screw in place of a standard light bulb and feature “Flip Clips” for a secure fit inside the can. These lamps are dimmable using most standard dimmers.
The LR6C LED Lamp (bulb) is constructed of pressure-cast aluminum in the shape of an open container. The aluminum housing measures approximately 5 inches tall with a diameter of 5 inches. The open end of the housing features a 7½ inch diameter flange providing a built-in trim ring. An Edison type screw-in base is affixed to the top of the housing. Integrated within the housing are 10 LEDs, reflective and refractive optical components, and a high efficiency driver and power supply.
The applicable subheading for the Model LR6C Lamp will be 8539.39.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electrical filament or discharge lamps…parts thereof: Discharge lamps, other than ultraviolet lamps: Other.” The general rate of duty will be 2.4 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 http://www.usitc.gov/tata/hts/.
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 Thomas Campanelli at 646-733-3016.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division