The tariff classification of a replacement light bulb from the Czech Republic.

N175970 August 15, 2011 CLA-2-94:OT:RR:NC:1:110 CATEGORY: Classification TARIFF NO.: 9405.40.8000 Mr. Mark P. Neumann Mainfreight International Inc. 1400 Glenn Curtiss St. Carson, CA 90746 RE: The tariff classification of a replacement light bulb from the Czech Republic. Dear Mr. Neumann: In your letter dated July 20, 2011, you requested a tariff classification ruling on behalf of your client, VU1 Corporation. The item under consideration is the VU1 Electron Stimulated Luminescence™ (ESL) Light Bulb, Item R30-101D. It is stated that ESL lighting technology is a new energy efficient light technology that uses accelerated electrons to stimulate phosphor to create light, making the surface of the bulb glow. ESL technology creates natural looking light, the same light quality as an incandescent lamp but is more energy efficient and longer lasting. It is not an electrical filament or discharge lamp and does not contain a gas inside the lamp; it is a vacuum lamp. From the pictures and information that you have provided, the R30-101D is a reflector bulb designed as a direct replacement lamp for a traditional incandescent 65 watts (W) R30 flood light. The light bulb has a standard screw-in type Edison base and a glass diffuser. The light bulb is rated at 19.5 W at 120 volts (V) with a life expediency of approximately 11,000 hours. The applicable subheading for the VU1 Electron Stimulated Luminescence™ (ESL) Light Bulb, Item R30-101D, will be 9405.40.8000, HTSUS, which provides for “Lamps and lighting fittings…: Other electric lamps and lighting fittings: Other.” The general rate of duty will be 3.9 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 http://www.usitc.gov/tata/hts/. 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 Thomas Campanelli at (646) 733-3016. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division