CLA-2-94:OT:RR:NC:1:110
Ms. Lynn M. Heinke
Saving Shipping and Forwarding USA, Inc.
550 E. Devon Avenue, Suite 100
Itasca, Il 60143
RE: The tariff classification of a light emitting diode lamp/light bulb from China.
Dear Ms. Heinke:
In your letter dated January 21, 2011, you requested a tariff classification ruling on behalf of your client, C-M Global Marketing, Inc.
The merchandise under consideration is an LED (light emitting diode) lamp, described as the PAR 38 LED Light Bulb. LED lamps utilize LED technology as the light source and are designed as replacement lamps for traditional incandescent, halogen, or fluorescent lamps.
The PAR 38 LED Light Bulb is a 17 Watt (W) dimmable replacement lamp for a traditional PAR 38-size 75 W incandescent or halogen lamp. It measures approximately 4¾ inches high by 4¾ inches in diameter, and features a finned aluminum housing with an E26 base for use with a standard screw-in type Edison-base socket, twelve LEDs and a reflector under a 4¾ inch diameter clear acrylic lens.
In your ruling request you suggest classification of the PAR 38 LED Light Bulb under subheading 8539.22.8060, Harmonized Tariff Schedule of the United States (HTSUS), as an electrical filament lamp of a power not exceeding 150 W. However, the PAR 38 LED Light Bulb is not a filament lamp, i.e., an incandescent light bulb; it is an LED lamp. HQ H024874, H095035, H024876, and H024878, issued March 31, 2010, determined that lamps which utilize LED technology as the light source are properly classified in heading 9405.40, HTSUS. Therefore, classification of the PAR 38 LED Light Bulb in 8539.22.8060, HTSUS, is precluded.
The applicable subheading for the PAR 38 LED Light Bulb will be 9405.40.8000, HTSUS, which provides for “Lamps and lighting fittings…: Other electric lamps and lighting fittings: Other.” The general rate of duty will be 3.9 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