July 2 CBP Bulletin Proposes to Modify, Revoke Rulings on LED Light Bulbs
In the July 2 issue of the CBP Customs Bulletin (Vol. 48, No. 26), CBP published a notice that proposes to modify rulings and similar treatment for the tariff classification of light emitting diode (LED) light bulbs.
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Comments on Proposed Revocations Due Aug. 1
CBP said consideration will be given to any written comments received by Aug. 1 before taking this action. In addition, any party who has received a ruling or decision on the merchandise that is subject to the proposed revocations, or any party involved with a substantially identical transaction, should advise CBP by the date that written comments on the proposed ruling are due. (An importer's failure to advise CBP of such rulings, decisions, or substantially identical transactions may raise issues of reasonable care on the part of the importer or its agents for importations subsequent to the effective date of the final decision in this notice.)
Proposed Modifications, Revocations
CBP is proposing to modify or revoke the rulings below, and any rulings on these products that may exist but have not been specifically identified. CBP is also proposing to revoke or modify any treatment it has previously accorded to substantially identical transactions.
LED Light Bulbs
| Item: Five styles of LED light bulbs, four of which are designed to fit into any fixture with an Edison screw base and one of which is designed to fit into any fixture with a standard GU10 two-pin connector. The bulbs range from 60 to 120 watts. |
| Current: 9405.40.60, 6%, (Lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated nameplates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included: Other electric lamps and lighting fittings: Of base metal: Other) |
| Proposed: 8543.70.70, 2%, (Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter; parts thereof: Other machines and apparatus: Electric luminescent lamps) |
| Reason: The LED bulbs are lamps based on electroluminescent substances because they generate light that cannot be attributed merely to temperature. They also have an individual function different from the lamp fixture, because the bulb generates light while the lamp fixture it is attached to has the different function of powering a light bulb. They are thus classifiable in Chapter 85 under heading 8543. Note 1 to Chapter 94 says goods classifiable in Chapter 85 are excluded. |
| Proposed for modification: NY N233864 (2012) is proposed for revocation. |
| Proposed new ruling: HQ H237734 |