The author feels that enough has been written on the LED topic. See here and here. Yet, LawCustoms statistics indicate an interest of our visitors to this topic. Additionally, our Office received inquiries related to LED lights imports on other occasions. So we feel it is important enough of a topic to devote few more lines to it for our audience.
As of yesterday, in the name of GRI 1, CBP proclaimed that classification of LED light bulbs is classified under
8543.10.70 8543.70.70 at 2% general duty rate. This is three times less the duty of CBP’s previously held position with respect to LED light bulbs under 9405.40.60 at 6% the duty. CBP moved away from their interpretative GRI 2(a) methodology we previously addressed in this post. Reasons and the official text is in the current issue of the Customs Bulletin. Basically, Note 1(f) to Chapter 94 ruled the day, as CBP accepted that LED lights classification in the basket provision of Chapter 85. Justification partly comes from WCO, partly from secondary sources. Since CBP classification is presumptively correct under 26 U.S.C. § 2639, that means the import community is compelled to accept CBP’s current views. Other members, with outstanding unliquidated entries, or entries that liquidated within 179 days (leave one day for administrative work) from today, may even entertain a though of asking CBP for refund of overpaid duties in light if CBP’s change of position.