CLA-2-85:OT:RR:NC:N4:410
Ms. Eileen Family
Geodis USA
5101 South Broad Street
Philadelphia, PA 19112
RE: The tariff classification of an LED module from China
Dear Ms. Family:
In your letter dated May 13, 2022, you requested a tariff classification ruling, on behalf of Maxim Group Companies.
The merchandise under consideration is identified as the “LED printed circuit board (PCB)”, which is an LED module. Based on the submission and subsequent e-mail communications, the LED module consists of a round aluminum printed circuit board with three LEDs mounted on. Two electric wires are affixed to the board. It is stated that PCB is low voltage and will connect to the driver. It does not have a cap designed for easy installation onto a luminaire. The LED module is a light source to be installed onto a ceiling lighting fixture.
The applicable subheading for the LED module will be 8539.51.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for which provides for “Electrical filament or discharge lamps, including sealed beam lamp units and ultraviolet or infrared lamps; arc lamps; light-emitting diode (LED) light sources; parts there of: Light-emitting diode (LED) light sources: Light-emitting diode (LED) modules”. The rate of duty will be Free.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8539.51.0000, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 8539.51.0000, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading.
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 the 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 the ruling, contact National Import Specialist Michael Chen at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division