| HS Code | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
|---|---|---|---|---|---|
| 8539291000 | Doc | 35.8% | CN | US | 2025-05-12 |
Declaration Analysis: E14 LIGHT BULBS - HS Code 8539.29.10.00
Here's a breakdown of the HS code and related customs information for your declared "E14 LIGHT BULBS". This analysis aims to provide clarity on classification, tax implications, and important considerations for customs clearance.
1. HS Code Breakdown (8539.29.10.00)
The HS code is a globally standardized system used to classify traded products. Let's dissect 8539.29.10.00:
- 85: Electrical machinery and equipment and parts thereof; sound recording or reproducing apparatus, television-image multiplier apparatus, and parts and accessories of such articles. This chapter broadly covers electrical components.
- 39: Lamps and lighting fittings; illuminated signs and illuminated nameplates; parts thereof. This narrows down the category to lighting products specifically.
- 29: Other filament lamps, excluding ultraviolet or infrared lamps. This specifies that the bulbs are filament lamps (traditional incandescent bulbs, halogen bulbs, etc.), but excludes specialized UV or IR lamps.
- 10: Cold-cathode fluorescent lamps (CCFLs) for backlighting of flat panel displays. This further defines the specific type of filament lamp – CCFLs used in displays.
- 00: This is a further sub-division, often used for statistical purposes and doesn't significantly alter the classification.
In essence, HS Code 8539.29.10.00 specifically identifies Cold-cathode fluorescent lamps (CCFLs) for backlighting of flat panel displays.
2. Tax Implications
Based on the provided information:
- Basic Duty: 5.8%
- Additional Duty: 0.0% (Currently)
- Additional Duty (Post April 2, 2025): 30%
- Total Tax: 35.8% (Currently) – This will increase to 35.8% after April 2, 2025.
Important Note: The additional duty of 30% will be applied starting April 2, 2025. Factor this into your cost calculations for shipments arriving after this date.
3. Key Considerations & Recommendations
- Product Specificity: Ensure the declared E14 LIGHT BULBS precisely match the HS Code description. If your bulbs are not CCFLs for backlighting, this HS code is incorrect, and you need to identify the correct one. Different types of E14 bulbs (LED, incandescent, halogen) will have different HS codes and tax rates.
- Material Composition: The material used in the bulbs (glass, filament type, base material) can sometimes influence classification.
- Unit Price: The declared value (unit price) is crucial for customs assessment. Ensure it accurately reflects the transaction value.
- Certification: Depending on the destination country's regulations, you may need to provide certifications such as CE, RoHS, or other safety/compliance standards. Please verify the specific requirements for your import country.
- Invoice Details: Your commercial invoice should clearly state the product description, HS code, quantity, unit price, and total value.
- Country of Origin: Confirm the country of origin is accurately declared, as this impacts trade agreements and potential preferential duty rates.
Disclaimer: This analysis is based on the information provided. Customs regulations are complex and subject to change. It is recommended to consult with a licensed customs broker or relevant authorities for definitive guidance.