CLA-2-85:OT:RR:NC:N 4 410
Cayce Johnson
Dollar General
100 Mission Ridge Goodlettsville, TN 37072
RE: The tariff classification of an incandescent vintage-style light bulb from China
Dear Ms. Johnson:
In your letter dated June 18, 2024, you requested a tariff classification ruling.
The item in question is identified as the 40w, incandescent vintage-style light bulb. The bulb features ST64 shape, E26 base, 120v input voltage, and 140 lumen brightness. The bulb is dimmable but is not 3-way.
It is stated in your submission that the light bulb is in vintage style that emits a warm, amber color with a color temperature of 2000 K. This type of bulb is used in light fixtures where the bulbs are visible and a certain industrial and retro ambience is desired. There is one long filament that is strung from top to bottom along 15 prongs which can be seen especially on a dimmer setting. The consumers may choose this light bulb to complete a decorative look to a modern or industrial room, rather than for the purpose of illumination give its limited brightness.
The applicable subheading for the 40w, incandescent vintage-style light bulb will be 8539.22.8030, Harmonized Tariff Schedule of the United States (HTSUS), which provides forElectrical filament or discharge lamps: Other filament lamps, excluding ultraviolet or infrared lamps: Other, of a power not exceeding 200 W and for a voltage exceeding 100 V: Other: Decorative. The general rate of duty will be 2.6 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 at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Michael Chen at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division