The tariff classification of a LED Assembly from an undisclosed country

N260163 January 13, 2015 CLA-2-85:OT:RR:NC:N1:112 CATEGORY: Classification TARIFF NO.: 8543.70.7000 Alex Rivera Attorney in Fact, Customs Specialist Arias Logistics 543 S. Americas Ave Ste A1 El Paso, Texas 79907 RE: The tariff classification of a LED Assembly from an undisclosed country Dear Mr. Rivera: In your letter dated December 15, 2014 you requested a tariff classification ruling on behalf of your client, EPIC Technologies, LLC. The merchandise under consideration is a printed circuit board assembly (PCBA) with light emitting diodes (LED). This device, which is referred to as “28LED 80MIN 4000K 21V”, consists of a four layer printed circuit board with an array of LEDs, resistors, and surface mounted connectors assembled onto the board. The LED assembly is specifically designed to be used in overhead light fixtures in an office, school, hospital, or similar application. From the information supplied in your request, we note that the LED assembly does not have any type of housing, frame, diffuser, or other apparatus which would preclude it from classification as an electric luminescent lamp. In use, a consumer would attach the device to an existing overhead light fixture and connect the fixture’s power source to the lamp assembly to produce light. The applicable subheading for the PCBA with LEDs, part number 2UT119028A8402A, is 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%. 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 Director National Commodity Specialist Division