HS Code | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
---|---|---|---|---|---|
8539100010 | Doc | 57.0% | CN | US | 2025-05-12 |
3926909989 | Doc | 42.8% | CN | US | 2025-05-12 |
7326908688 | Doc | 82.9% | CN | US | 2025-05-12 |




Okay, let's break down the HS codes and tax implications for your "CAR LIGHT" declaration. Here's a structured analysis to help you understand the classification and potential costs:
Understanding HS Codes – A Quick Primer
HS codes (Harmonized System codes) are internationally standardized codes used to classify traded products. The first 6 digits are generally consistent worldwide, while additional digits are used for more specific categorization by individual countries. Here's how to read them:
- Chapter (First 2 digits): Broad category of the product.
- Heading (First 4 digits): More specific grouping within the chapter.
- Subheading (First 6 digits): Even more detailed classification.
- Additional Digits: Country-specific refinement.
Analysis of Your Declared Items
1. HS Code: 8539.10.00.10 – Sealed Beam Lamp Units
- Chapter 85: Electrical machinery and equipment. This indicates your item is an electrical component.
- Heading 8539: Electrical filament or discharge lamps, including sealed beam lamp units and ultraviolet or infrared lamps; arc lamps; light-emitting diode (LED) light sources; parts thereof. This narrows it down to lighting specifically.
- Subheading 8539.10: Sealed beam lamp units. This is a very specific classification.
- Additional Digits (00.10): Further specifies the type/application, likely related to vehicle use.
- Tax Details:
- Basic Duty: 2.0%
- Additional Duty: 25.0% (Currently)
- Additional Duty (Post April 2, 2025): 30.0%
- Total Tax: 57.0%
Important Notes for 8539.10.00.10:
- Vehicle Specificity: The description mentions use in vehicles (8701.21, 8701.22, etc.). Ensure the lamps are intended for these vehicle types to maintain correct classification.
- LED vs. Traditional: While the heading includes LEDs, the specific code might have implications for the type of lamp.
2. HS Code: 3926.90.99.89 – Other Articles of Plastics
- Chapter 39: Plastics and articles thereof. This indicates the item is made of plastic.
- Heading 3926: Other articles of plastics and articles of other materials of headings 3901 to 3914. This is a broad category for plastic articles.
- Subheading 3926.90: Other. This suggests the plastic article doesn't fit into more specific plastic categories.
- Additional Digits (99.89): Further specifies the type of plastic article.
- Tax Details:
- Basic Duty: 5.3%
- Additional Duty: 7.5% (Currently)
- Additional Duty (Post April 2, 2025): 30.0%
- Total Tax: 42.8%
Important Notes for 3926.90.99.89:
- Material Composition: Confirm the primary material is indeed plastic. If it contains significant amounts of other materials (metal, glass, etc.), a different HS code might be more appropriate.
- Functionality: The function of the plastic article is important. Is it a housing, a lens, or another component?
3. HS Code: 7326.90.86.88 – Other Articles of Iron or Steel
- Chapter 73: Iron or steel articles. This indicates the item is made of iron or steel.
- Heading 7326: Other articles of iron or steel. This is a broad category for iron/steel articles.
- Subheading 7326.90: Other. This suggests the iron/steel article doesn't fit into more specific categories.
- Additional Digits (86.88): Further specifies the type of iron/steel article.
- Tax Details:
- Basic Duty: 2.9%
- Additional Duty: 25.0% (Currently)
- Additional Duty (Post April 2, 2025): 30.0% (Specifically for steel/aluminum products)
- Total Tax: 82.9%
Important Notes for 7326.90.86.88:
- Material Verification: Confirm the material is iron or steel.
- Steel/Aluminum Surcharge: The note about a 25% surcharge on steel/aluminum products post-April 2, 2025, is crucial. Ensure you understand if this applies to your specific item.
- Coating/Treatment: Any coatings or treatments on the iron/steel (e.g., galvanizing, painting) could affect the HS code.
Recommendations & Next Steps:
- Material Composition: Double-check the primary material of each component.
- Detailed Specifications: Have detailed specifications for each item (dimensions, weight, functionality, etc.).
- Certifications: Depending on the application of the car lights, you may need certifications (e.g., E-Mark for European compliance).
- April 2, 2025, Changes: Be prepared for the potential increase in additional duties on April 2, 2025.
- Consult a Customs Broker: For complex classifications or high-value shipments, it's highly recommended to consult a licensed customs broker in China. They can provide expert guidance and ensure compliance with all regulations.
Disclaimer: I am an AI assistant and cannot provide definitive customs classification advice. This information is for general guidance only. Always consult official customs sources and/or a qualified customs broker for accurate and up-to-date information.
Customer Reviews
The page provided clear and structured information on HS codes for car lights. The step-by-step analysis made it easy to understand the classification process.
I appreciated the notes about the April 2, 2025, changes in additional duties. This will help me plan for future exports.
The detailed breakdown of HS Code 8539100010 and the tax implications for car lights was exactly what I needed. The images also helped clarify the product.
The information was good, but I wish the page had included more examples of how to confirm the material for each HS code. Still, it was a good start.
I found the explanation about the 82.9% tariff for HS Code 7326908688 very useful. The note about the steel surcharge was something I hadn’t considered.