CLA-2-85:OT:RR:NC:N4:110

Ms. Myriam D. Rosa
Pedro L Carmona Inc.
P.O. Box 9022871
San Juan, PR 00902

RE: The tariff classification of a spiral fluorescent lamp from China

Dear Ms. Rosa:

In your letter dated February 3, 2015, on behalf of Hardware Plus, Inc., you requested a tariff classification ruling.

The item is identified as the Mini Spiral Fluorescent Lamp, Splendor Daylight 6400k. Based on the information and pictures you have provided, the item is comprised of a coil-shaped fluorescent glass tube that is mounted on top of an Edison screw base. The lamp contains mercury and rated for 5 Watts.

The applicable subheading for the Mini Spiral Fluorescent Lamp, will be 8539.31.0060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Electrical filament or discharge lamps, including sealed beam lamp units…parts thereof: Discharge lamps, other than ultraviolet lamps: Fluorescent, hot cathode: Other: With a single screw-in base." 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 Hope Abada at [email protected].

Sincerely,

Gwenn Klein Kirschner
Director
National Commodity Specialist Division