Government of Pakistan
Model Customs Collector of Appraisement
Custom House, Karachi
No. CC-13/2010 Dated: 05.08.2011
PUBLIC NOTICE NO. 07/2011 (A)
SUB: CLASSIFICATION OF LED LAMPS TYPE MASTER LED GU10
The classification of “LED Base Lamps, Type Master LED GU 10” imported by M/s. Philips Electrical Industries of Pakistan Ltd., Vide GD KAFU.HC.35214 dated 13.01.2010 IGM No. 387 dated 09.01.2010, Index No. 26003, referred by Model Customs Collectorate of Preventive, Custom House, Karachi came up for discussion before the Classification Committee on 02.07.2011 and 18.07.2011.
2. The imported item is described as “LED (light emitting diodes) Lamp “composed of various LEDs arranged in an integrated circuit inside a glass casing having standard base E-27 socket. This lamp emits light which can be in various colors.
3. The importers have claimed its classification under PCT heading 8543.7090 on the basis of a classification advice given by the WCO Secretariat vide their Ref. No. L09191B dated 07.07.2009. On the other hand, the concerned Customs Assessing staff is of the view that goods are classifiable under heading 9405.1090 for the reason that the same is in fact spotlight having a permanently fixed light source.
4. The Committee examined the arguments of both sides and inspected the representative sample as well as the manufacture’s catalogue and WCO Ruling referred to above. Following possible HS Codes were considered for the purpose of classification of the impugned product;
(v) 85.39
(vi) 85.41
(vii) 85.43 and
(viii) 94.05
5. Plain reading of the text of heading 85.39 reveals that the same basically covers electric filament or discharge lamps as well as arc lamps. The impugned LED lamp is neither a filament lamp nor discharge lamp or an arc lamp. These LED lamps produce a light by way other than the article of heading 85.39 hence classification of these lamps is ruled out under heading 85.39. Furthermore, the Explanatory notes to heading 85.39 excludes luminescent diodes to heading 85.41. However, from the text of heading 85.41, it appears that this heading includes light emitting diodes only as discrete semiconductor devices, which means that finished articles consisting of LEDs and other components, as in this case of the LED Standard Base Socket lamps, cannot be classified in heading 85.41 either.
6. PCT heading 94.05 covers lamps and lightening fitting including search light and spot lights, however, the inspection of the sample as well as the manufacturer’s printed literature confirms that these LED lamps have been imported in the shape and form of simple lamps i.e. without any fitting like holders, casing or even reflectors, hence the same cannot be classified as spot lamps under heading 94.05.
7. The LED lamps in question are still electrical devices which should be classified within Chapter 85. In absence of a specific heading in this chapter for the products at issue, they are classified in the most appropriate residual heading i.e. heading 85.43 From the foregoing discussion and in terms of the relevant Explanatory Notes, the WCO Ruling cited above and by virtue of application of Rules 1 & 6 of General Interpretative Rule to the Harmonized Commodity Description and Coding System, the Committee concluded that the impugned “LED Standard Base Socket Lamps” are appropriately classifiable under heading 8543.7090.
Signed by
(Dr. Zulfiqar Ahmed Malik)
ADC-I/Chairman PCT Committee
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