LED Strip Light Importer Challenges U.S. Tariff Classification

Elemental LED Inc. is challenging U.S. Customs and Border Protection’s classification of its entries of light-emitting diode tape lights, which resulted in 3.4% import tariffs on the goods, at the U.S. Court of International Trade.

The goods in question consist of LEDs and resistors mounted to a flexible circuit module in tape form, and imported in spools of various lengths, according to the company’s complaint filed Monday. Individual LED segments can be cut from the spool and connected to an adapter or “low voltage driver” that plugs into a wall outlet.

CBP classified the LED tape lights under a tariff ...