| HS Code | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
|---|---|---|---|---|---|
| 8539293060 | Doc | 37.5% | CN | US | 2025-05-12 |
| 9405490000 | Doc | 58.9% | CN | US | 2025-05-12 |
Declaration Analysis: AMBIENT LIGHT – HS Code Breakdown & Customs Considerations
This analysis details the customs implications of declaring “AMBIENT LIGHT” based on the provided HS codes. We've identified two potential classifications, and this document will help you understand which code is most appropriate for your specific product and the associated duties.
Important Disclaimer: The final HS code determination rests with customs officials. This analysis is for informational purposes and should not be considered definitive legal advice. It's crucial to provide accurate product details to avoid delays or penalties.
1. HS Code: 8539.29.30.60 – Other Filament Lamps (Voltage ≤ 100V)
- Chapter 85: Electrical machinery and equipment. This broadly covers electrical components and devices.
- 8539: Lamps and lighting fittings. Specifically focuses on lamps and related equipment.
- 8539.2: Filament lamps, including sealed beam lamp units and ultraviolet or infrared lamps; arc lamps; light-emitting diode (LED) light sources; parts thereof. This narrows down to specific types of lamps.
- 8539.29: Other filament lamps, excluding ultraviolet or infrared lamps. This further specifies lamps that aren't UV or infrared.
- 8539.29.30: Other: Designed for a voltage not exceeding 100V. This indicates lamps operating at or below 100 volts.
- 8539.29.30.60: Other: Other. This is a residual subheading for filament lamps not specifically categorized elsewhere within this section.
Applicability: This code is suitable for traditional filament light bulbs or LED bulbs operating at 100V or less that are not UV or infrared lamps. This could include decorative bulbs, standard household bulbs, or low-voltage LED replacements.
Tax Implications:
- Basic Duty: 0.0%
- Additional Tariff: 7.5% (until April 2, 2025)
- Additional Tariff (Post April 2, 2025): 30%
- Total Tax: 37.5%
Important Considerations:
- Voltage Verification: Crucially confirm the operating voltage of your bulbs. If they operate above 100V, this code is incorrect.
- LED vs. Filament: While this code includes LEDs, ensure the product is primarily classified as a lamp. If it's a complex LED module with other functionalities, a different code might be more appropriate.
2. HS Code: 9405.49.00.00 – Other Electric Luminaires and Lighting Fittings
- Chapter 94: Furniture, bedding, lighting signs, prefabricated buildings. This chapter covers a broader range of items, including lighting fixtures.
- 9405: Luminaires and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated nameplates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included. This focuses on complete lighting units.
- 9405.4: Other electric luminaires and lighting fittings. This narrows down to electric lighting fixtures.
- 9405.49: Other. This is a residual subheading for electric luminaires not specifically categorized elsewhere.
- 9405.49.00.00: Other. This is the final, most general subheading within this section.
Applicability: This code is suitable for complete lighting fixtures or luminaires – meaning a housing with a light source and associated components (e.g., a table lamp, a ceiling fixture, a wall sconce). It's less appropriate for just the bulb itself.
Tax Implications:
- Basic Duty: 3.9%
- Additional Tariff: 25.0% (until April 2, 2025)
- Additional Tariff (Post April 2, 2025): 30%
- Total Tax: 58.9%
Important Considerations:
- Fixture vs. Component: Is your product a complete, ready-to-use lighting unit, or is it just a component (like a bulb)? This is the key distinction.
- Permanently Fixed Light Source: The light source should be integrated into the fixture. If the bulb is easily replaceable and not considered an integral part of the unit, this code might not be suitable.
- Material Composition: The material of the fixture (metal, plastic, glass) can influence the final tariff rate.
Recommendation:
Based on the product description "AMBIENT LIGHT", it's difficult to determine the most accurate HS code without further information.
- If you are importing just the bulbs themselves (filament or LED), HS Code 8539.29.30.60 is likely the more appropriate choice.
- If you are importing complete lighting fixtures (e.g., table lamps, ceiling lights), HS Code 9405.49.00.00 is likely the more appropriate choice.
Next Steps & Required Documentation:
To ensure accurate classification and avoid potential issues with customs, please provide the following:
- Detailed Product Specifications: Include dimensions, materials, voltage, wattage, and a clear description of the product's functionality.
- Product Images: High-quality images of the product will help customs officials assess its classification.
- Commercial Invoice: The invoice should clearly state the product description, quantity, unit price, and total value.
- Certifications (if applicable): Depending on the product's features and destination country, you may need to provide certifications such as CE, RoHS, or UL. Please check the import requirements for your specific destination country.
Disclaimer: This analysis is based on the information provided and general customs regulations. The final HS code determination rests with customs officials. It is recommended to consult with a customs broker or import specialist for definitive guidance.