The tariff classification of LED light bulbs from China.

NY L84113 April 19, 2005 CLA-2-85: RR: NC: 12:108 L84113 CATEGORY: Classification TARIFF NO.: 8539.49.00 Ms. Saima Litt Polybrite 1751 West Diehl Road Suite 110 Naperville, IL 60563 RE: The tariff classification of LED light bulbs from China. Dear Ms. Litt: In your letter dated April 12, 2005 you requested a tariff classification ruling. The item in question is an LED (light emitting diode) light bulb. It is designed to be used both as a bulb used as an indicator light and also in standard household lighting fixtures. They have a standard screw-in base and operate between 1 and 3 watts. The LED within the glass light bulb emits an ultraviolet light when activated. The applicable subheading for the LED light bulb will be 8539.49.00, Harmonized Tariff Schedule of the United States (HTS), which provides for Ultraviolet or infrared lamps: arc lamps: Other. The rate of duty will be 2.4 percent ad valorem. 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