CLA-2-85:OT:RR:NC:N4:410
Ms. Dorothy Trombley
Affiliated Customs Brokers USA Inc.
193 West Service Road
Champlain, NY 12919
RE: The tariff classification of LED retrofit lamp and PCBA from Canada
Dear Ms. Trombley:
In your letter dated November 1, 2017, on behalf of your client Whitebear Innovations, you requested a tariff classification ruling. A sample was submitted and will be returned to you.
The merchandise under consideration is the WB-111 LED Obstruction Light (Retrofit Lamp) and the WB-211 Controller.
The WB-111 LED Obstruction Light (bulb) is designed to replace an incandescent lamp in Red-only Beacons. The installation of a WB-111 does not require any replacement or adjustment to the existing beacon, as the socket of this product was specifically designed to match the socket of the incandescent lamp that is still being used in towers. Towers over a certain height are required to have obstruction lighting systems under the Federal Aviation Administration (FAA).
The WB-211 is described as a printed circuit board assembly (PCBA) which functions as the electrical controller for the Obstruction Lighting System. The WB-211 PCBA consists of relays, fuses, terminal boards, and pushbutton switches which all function together to electrically control the beacons while monitoring the status of the system.
In your initial request, you suggest that the WB-111 LED Obstruction Light be classified under 8531.80.9051, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electric sound or visual signaling apparatus…: Other apparatus: Other: Other.” We disagree as this WB-111 LED Obstruction Light is more specifically provided for elsewhere.
The applicable subheading for the WB-111 LED Obstruction Light will be 8539.50.0090, HTSUS, which provides for “Electrical filament or discharge lamps……; Light-emitting diode (LED) lamps; parts thereof: Light-emitting diode (LED) lamps, Other”. The general rate of duty will be 2 percent ad valorem.
You also suggest classification of the WB-211 Controller under 8537.10.9160, HTSUS, which in pertinent part provides for programmable controllers. We disagree.
Classification of merchandise under the HTSUS is governed by the General Rules of Interpretation (GRIs). GRI 1 provides that classification is determined first in accordance with the terms of the headings of the tariff and any relative section or chapter notes. Although not dispositive, the Explanatory Notes (ENs) to the Harmonized Commodity Description and Coding System represent the official interpretation of the tariff at the international level and facilitate classification under the HTSUS by offering guidance in understanding the scope of the headings and the GRIs.
The ENs to heading 85.37 states, in pertinent part: ‘“Programmable controllers’ which are digital apparatus using a programmable memory for the storage of instructions for implementing specific functions such as logic, sequencing, timing, counting and arithmetic, to control, through digital or analog input/output modules, various types of machines.” The WB-211 does not meet the terms noted in the ENs for 8537.10.9060, HTSUS, in that it does not feature a programmable memory for the storage of instructions to control the Obstruction Lighting System.
The applicable subheading for the WB-211 Controller will be 8537.10.9070, HTSUS, which provides for “Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 8535 or 8536, for electric control or the distribution of electricity,…: For a voltage not exceeding 1,000 V: Other: Other: Other.” The rate of duty will be 2.7 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 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 Subheading 8537.10.9060, please contact National Import Specialist (NIS) Karl Moosbrugger at [email protected]. Questions regarding Subheading 8539.50.0090, please contact NIS Hope Abada at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division