H298322

HQ H298322 January 2, 2020 OT:RR:CTF:EMAIN: H298322 PF CATEGORY: Classification TARIFF NO.: 8539.50.00 Mr. Wesley Demory Thomsen and Burke LLP 2 Hamill Road, Suite 415 Baltimore, MD 21210 Re: Request for Reconsideration of NY N296492; Classification of LED lamps Dear Mr. Demory: This is in response to your letter, dated June 15, 2018, in which you request reconsideration of New York Ruling Letter (“NY”) N296492. NY N296492, issued to you on May 17, 2018 on behalf of Lumileds LLC (“Lumileds”) by U.S. Customs and Border Protection (“CBP”), involves classification of certain light-emitting diodes (“LEDs”) with multiple emitters under the Harmonized Tariff Schedule of the United States (“HTSUS”). In NY N296492, we classified three types of products, identified as Luxeon Altilon (“LAFL”), Luxeon Altilon H1K PnP (“LAPH”), and Luxeon Altilon SMD PnP (“A2SQ”). These are packaged LEDs with multiple emitters for integration into automotive lighting items, such as headlights, daytime running lights, and fog lights. We have determined that NY N296492 is correct, and, for the reasons set forth below, are affirming that ruling. In reaching our decision, we have also considered arguments presented during the October 4, 2018 teleconference and supplemental information submitted on October 11, 2018. NY N296492 provided the following description of the subject merchandise: The Luxeon Altilon (LAFL) is a packaged LED for use in automotive applications. The LED contains multiple emitters (2 or 4) in an array and packaged onto a substrate. Depending on a customer’s design requirements, the customer may select an LAFL with a single spade lug connector interface, or the manufacturer may select an LAFL with a solder point connection. The interface is for the customer to attach a separate power converter/driver, which is needed, among other things, to operate the LED. The item size is on the order of tens of millimeters. The LAFL products are shipped in a shipping tube or on reeled pocket tape. The Luxeon Altilon H1K PnP (LAPH) is a packaged LED for use in automotive applications. The LED contains multiple emitters (4 or 5) packaged onto a PCB with a single connector and passive resistors and capacitors. The connector provides an interface for the customer to attach a separate power converter/driver, which is needed, among other things, to operate the LED. Resistors and capacitors are used to set the proper lumen output and to protect the LED against electrostatic discharge. The item size is on the order of tens of millimeters. The LAPH products are shipped in stackable trays. The Luxeon Altilon SMD PnP (A2SQ) is a packaged LED for use in automotive applications. The LED contains multiple emitters (up to 5) packaged onto a PCB with passive resistors and capacitors. Some configurations include a single connector, while others have a solder point connection. The connector provides an interface for the customer to attach a separate power converter/driver, which is needed, among other things, to operate the LED. Resistors and capacitors are used to set the proper lumen output and to protect the LED against electrostatic discharge. The item size is on the order of tens of millimeters. The A2SQ products are shipped on reeled pocket tape. The subject merchandise contains one or more emitters (“LED modules”) that are mounted to a substrate or a printed circuit board (“PCB”). The substrate or PCB acts as a base with a common electrical connection point and internal circuit tracings, which allow for easy connection to a power source. Models LAPH and A2SQ incorporate an LED module, an electrical socket connector, resistors and capacitors all mounted on a common PCB. Model LAFL incorporates an LED module and a two prong connector which are mounted on a substrate. The resistors and capacitors are used to set the proper lumen output and to protect the LED against electrostatic discharge. The connectors provide an interface for the customer to attach a separate power converter/driver to operate the LED. The subject merchandise is coupled with a reflector or lens, heatsink, connectors and wiring (as applicable), and driver to produce light. In its reconsideration request, Lumileds clarifies that only the LAPH and A2SQ products contain capacitors and resistors and alleges that none of the models have all of the control circuitry necessary to protect them from the electrical current. The HTSUS provisions under consideration in this reconsideration are as follows: 8539 Electrical filament or discharge lamps, including sealed beam lamp units and ultraviolet or infrared lamps; arc lamps; light-emitting diode (LED) lamps; parts thereof 8541 Diodes, transistors and similar semiconductor devices; photosensitive semiconductor devices, including photovoltaic cells whether or not assembled in modules or made up into panels; light-emitting diodes (LED); mounted piezoelectric crystals; parts thereof The Explanatory Notes (“ENs”) to the Harmonized Commodity Description and Coding System represent the official interpretation of the tariff at the international level. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989). The General EN to Chapter 85, HTSUS, provides that the chapter covers: Certain electrical goods not generally used independently, but designed to play a particular role as components, in electrical equipment, e.g., capacitors (heading 85.32), switches, fuses, junction boxes, etc. (heading 85.35 or 85.36), lamps (heading 85.39), thermionic, etc., valves and tubes (heading 85.40), diodes, transistors and similar semiconductor devices (heading 85.41), electrical carbons (heading 85.45). * * * The ENs to heading 8539, HTSUS, provide in relevant part: The heading covers filament lamps, gas or vapour discharge lamps, arc-lamps and lightemitting diode (LED) lamps. * * * (F) LIGHT-EMITTING DIODE (LED) LAMPS The light from these lamps is produced by one or more light-emitting diodes (LED). These lamps consist of a glass or plastic envelope, one or more light-emitting diodes (LED), circuitry to rectify AC power and to convert voltage to a level useable by the LEDs, and a base (e.g., screw, bayonet or bi-pin type) for fixing in the lamp-holder. Certain lamps may also contain a heat sink. These lamps are of various shapes, e.g., spherical (with or without a neck); pear or onion shaped; flame shaped; tubular (straight or curved); special fancy shapes for illuminations, decorations, Christmas trees, etc. * * * The heading excludes: * * * (e) Lightemitting diodes (LED) of heading 85.41. * * * The ENs to heading 8541, HTSUS, provide, in part: (C) LIGHT EMITTING DIODES Light emitting diodes … are devices which convert electric energy into visible, infra-red or ultra-violet rays. They are used, e.g., for displaying or transmitting data in control systems. * * * Heading 8539, HTSUS, provides in pertinent part for “Electrical filament or discharge lamps, including sealed beam lamp units and ultraviolet or infrared lamps; light emitting diode (LED) lamps; parts thereof.” On January 1, 2017, heading 8539, HTSUS, included a new provision for “light-emitting diode (LED) lamps.” Heading 8539, HTSUS, now covers lamps using all types of light sources, including LEDs. The subject merchandise is designed to be used in automotive lighting applications, contain LED modules, electrical circuit tracings, and connectors that when installed in a housing and connected to a power source, emit light. In essence, the subject merchandise is incorporated into a light fixture that is incorporated into a motor vehicle’s headlight to produce light. As such, each of these subject products is an unfinished LED bulb that has the essential character of the finished product. Therefore, the subject merchandise possesses the essential cha