Feb. 26 CBP Bulletin Revokes Rulings on LED Lamps
The Feb. 26 issue of the CBP Customs Bulletin (Vol. 48, No. 8), CBP published notice of revocation of rulings and treatment regarding light emitting diode (LED) lamps.
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Revocations Are Effective April 23
CBP is revoking these rulings, as well as any treatment CBP previously accorded to substantially identical transactions, effective for merchandise entered or withdrawn from warehouse for consumption on or after April 23.
Four LED Lamps
| Item: Four different LED lamps. (1) The first is a downlight module constructed of pressure-cast aluminum designed to replace a standard R40 size lamp (light bulb). (2) The second is a non-filament type LED lamp (light bulb) of machined metal for use in a lighting fixture. (3) The third is an LED light bulb with a standard screw-in base, designed to be used both as a bulb and in standard household lighting fixtures. (4) The fourth is an LED lamp that consists of LEDs that protrude from a plastic housing that encloses other electrical components. |
| New Rulings: HQ H135615, HQ H024762, HQ H072515, HQ H024869, revokes NY N020620 (2007), NY M83236 (2006), NY L84113 (2005), and NY E89000 (1999) |
| Old HTS/Rate: (1) 8539.39.00, 2.4% (other electrical filament or discharge lamps, other than ultraviolet lamps); (2, 3) 8539.49.00, 2.4% (other electrical filament or discharge lamps, including ultraviolet lamps); (4) 8541.40.20, free (light-emitting diodes) |
| New HTS/Rate: (1, 2) 9405.40.60, 6% (other electrical lamps of base metal); (3, 4) 9405.40.80, 3.9% (other electrical lamps) |
| Reason: CBP notes that heading 8539 only covers filament and discharge lamps and does not include LED lamps, which function differently from such lamps. CBP states that the subject LED lamps comprise the light source of a completed lighting fixture or lamp. When installed into housings adequate for their intended purpose and connected to a power source, they emit light. Thus the LED lamps meet the definition of lamp enunciated in earlier CBP rulings, in that it is a device which provides an isolated source of light. Because the LED lamps are lamps not specified elsewhere in the HTS, they are classified by application of GRI 11 under heading 9405 as other electrical lamps. |
(See 11111007 for summary of the proposed revocation of this ruling.)