The tariff classification of an LED light bulb and parts from an unspecified country of origin

N252521 April 28, 2014 CLA-2-85:OT:RR:NC:N1:112 CATEGORY: Classification TARIFF NO.: 8543.70.7000, 8543.90.8880 Michele Wall-Blanca Import/Export Specialist Lighting Science Group 1227 South Patrick Drive Satellite Beach, FL 32937 RE: The tariff classification of an LED light bulb and parts from an unspecified country of origin Dear Ms. Wall-Blanca: In your letter dated April 14, 2014, you requested a tariff classification ruling. The items concerned are the BR40 LED lamp/bulb, an aluminum heat sink (part # HTS-00503) and a plastic lens (part # OPT-00502). The BR40 LED lamp/bulb is a 15-watt replacement bulb for use in a flood or spot light. The heat sink is used within the BR40 bulb to dissipate the heat generated by the LED board. The plastic lens acts as the front part of the bulb housing and is used to radiate/disperse the light generated by the LEDs. The applicable subheading for the BR40 LED lamp/bulb will be 8543.70.7000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electrical machines and apparatus…: Other machines and apparatus: Electric luminescent lamps.” The general rate of duty will be 2%. The applicable subheading for the aluminum heat sink (part # HTS-00503) and a plastic lens (part # OPT-00502) will be 8543.90.8880, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electrical machines and apparatus…: Parts: Other: Other: Other: Other.” The general rate of duty will be 2.6%. 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 Karl Moosbrugger at Karl.Moosbrugger @ CBP.DHS.GOV. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division