The tariff classification of filament light bulbs from Japan.

NY L82536 March 4, 2005 CLA-2-85:RR:NC:1:108 L82536 CATEGORY: Classification TARIFF NO.: 8539.29.30 Ms. Paula Johnson Alps Automotive, Inc. 1500 Atlantic Blvd. Auburn Hills, MI 48326 RE: The tariff classification of filament light bulbs from Japan. Dear Ms. Johnson: In your letter dated January 28, 2005, you requested a tariff classification ruling. The subject merchandise, based on the submitted information, is filament light bulbs that are used as interior lighting in motor vehicles and that are designed for a voltage not exceeding 100 V. One bulb, referred to as “part number 3AB00305” has a plastic base with copper contacts, while the other bulb, referred to as “part number 3AB00152,” is incorporated with two small, lead wires. It is stated that both these light bulbs will be mounted on a printed circuit board. In reference to several lamp rulings, you requested clarification as to whether these types of light bulbs would be similar to the lamp and the socket assemblies that were classified under heading 8512, Harmonized Tariff Schedule of the United States (HTS), which provides for electrical lighting or signaling equipment (excluding articles of heading 8539)…of a kind used on cycles or motor vehicles. This merchandise has been determined to be light bulbs or lamps that are covered under heading 8539, HTS, which provides for electrical filament or discharge lamps. When considered to be a lamp of heading 8539, HTS, it is excluded from heading 8512, HTS, by virtue of the language in the legal heading of 8512, HTS. The applicable subheading for these filament light bulbs, part numbers 3AB00305 and 3AB00152, will be 8539.29.30, Harmonized Tariff Schedule of the United States (HTS), which provides for Electrical filament or discharge lamps…Other filament lamps, excluding ultraviolet or infrared lamps: Other: Designed for a voltage not exceeding 100V: Other. The rate of duty will be free. 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 Contino at 646-733-3014. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division