The tariff classification of LED light bars from Taiwan.

N212919 April 30, 2012 CLA-2-94:OT:RR:NC:1:110 CATEGORY: Classification TARIFF NO.: 9405.40.6000 Mr. William Mosher Coast Sourcing Enterprise 30318 Benecia Ave. Laguna Niguel, CA 92677 RE: The tariff classification of LED light bars from Taiwan. Dear Mr. Mosher: In your letter dated April 5, 2012, you requested a tariff classification ruling. The items under consideration are two LED (light emitting diode) Light Bars. From the information that you have provided, both LED Light Bars are identical in construction and differ only in length. The LED Light Bars consists of housings in the form of an aluminum channel measuring approximately 21.8 mm in width by 22.7 mm in height and come in lengths of 900 mm or 1170 mm. An LED light strip containing 60 or 78 LED lamps is encased in the aluminum housing under a plastic diffuser. The aluminum housing doubles as a heat sink for the LED light strip. The LED Light Bars are designed for installation into the top of a cooking range above the control knobs and provide illumination to the controls. The applicable subheading for the LED Light Bars will be 9405.40.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Lamps and lighting fittings…not elsewhere specified or included: Other electric lamps and lighting fittings: Of base metal: Other.” The general rate of duty will be 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 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, Thomas J. Russo Director National Commodity Specialist Division