H237734-CROSSCustomsRulingsOnlineSearchSystem.docVIP

HQ H237734 August 6, 2014 CLA–2 OT:RR:CTF:TCM H237734 AMM CATEGORY: Classification TARIFF NO.: 8543.70.70 Ms. Leslie Vaughn Technical Consumer Products, Inc. 325 Campus Drive Aurora, OH 44202-6662 RE: Revocation of New York Ruling Letter N233864; Tariff Classification of a Light Emitting Diode Light Bulbs; Revocation of NY N231480, NY N221295, NY N210776, NY N163395, NY N162407, NY N144675, and NY N119322 Dear Ms. Vaughn, This is in reference to New York Ruling Letter (NY) N233864, dated October 18, 2012, regarding the classification under the Harmonized Tariff Schedule of the United States (HTSUS) of five light-emitting diode (LED) light bulbs. In that ruling, Customs and Border Protection (CBP) classified the LED light bulbs under heading 9405, HTSUS, which provides in pertinent part for “Lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; …”. We have reviewed NY N233864 and found it to be incorrect. For the reasons set forth below, we are revoking that ruling. Furthermore, for the reasons set forth below, we are also revoking the following rulings which classify substantially similar products under heading 9405, HTSUS: NY N231480, dated September 14, 2012; NY N221295, dated June 27, 2012; NY N210776, dated April 3, 2012; NY N163395, dated May 12, 2011; NY N162407, dated May 6, 2011; and NY N144675, dated February 11, 2011. Additionally, for the reasons set forth below, we are modifying the following ruling which classifies substantially similar products under heading 9405, HTSUS: NY N119322, dated August 30, 2010 (specifically, the “LED A Lamp”, “LED MR16 Lamp”, “LED Par30 Lamp”, and “LED T8 Lamp”.) Pursuant to section 625(c), Tariff Act of 1930, (19 U.S.C. §1625(c)), as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act, Pub. L. 103-182, 107 Stat. 2057, 2186 (1993), notice of the proposed revoc