| HS Code | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
|---|---|---|---|---|---|
| 7011101000 | Doc | 55.0% | CN | US | 2025-05-12 |
Okay, let's break down the classification and duty implications for your declared item, "GU10 BULB". Based on the information provided, here's a detailed analysis:
1. HS Code Identification & Breakdown
You've provided two potential classifications. Let's examine them:
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First Entry (No HS Code Provided): "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: Other filament lamps, excluding ultraviolet or infrared lamps: Designed for a voltage not exceeding
100 V: Other Other"This is a broad heading. It suggests the bulb could be a filament lamp (traditional incandescent) operating at 100V or less. However, it's very general. Without more specifics, it's difficult to pinpoint the exact HS code.
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Second Entry: 7011.10.10.00 – Bulbs for Incandescent Lamps
This is a much more specific and likely accurate classification for a GU10 bulb, assuming it is an incandescent bulb. Let's break down the HS code:
- 70: Glass and glassware. This indicates the primary material is glass.
- 70.11: Glass envelopes (including bulbs and tubes), open, and glass parts thereof, without fittings. This narrows it down to the glass component of the lamp.
- 70.11.10: For electric lighting. Specifically for use in electric lamps.
- 70.11.10.10: Bulbs for incandescent lamps. This is the most specific sub-heading, indicating it's a bulb designed for incandescent lighting.
- 00: Further specification, often used for statistical purposes.
2. Duty & Tax Implications (Based on 7011.10.10.00)
According to the provided tax details:
- Basic Duty: 0.0% – No basic customs duty is applied.
- Additional Tariff: 25.0% – A 25% additional tariff is currently in effect.
- Post-April 2025 Additional Tariff: 30.0% – The additional tariff will increase to 30% after April 2025.
- Total Tax: 55.0% – This is the combined effect of the additional tariff.
3. Important Considerations & Recommendations
- Confirm Bulb Type: Crucially, is your GU10 bulb truly an incandescent bulb? If it's an LED GU10 bulb, the HS code will be different (likely falling under Chapter 85 - Electrical and electronic equipment). LED bulbs have a different tariff structure.
- Voltage Check: Verify the operating voltage of the bulb. While the provided code specifies "not exceeding 100V", confirm this matches your product.
- Material Composition: While the HS code focuses on the glass envelope, be prepared to provide details on the filament material (if applicable) and any other components.
- Certification: Depending on the destination country's regulations, you may need certifications like CE, RoHS, or other safety standards. Check the import requirements of the destination country.
- Invoice Details: Ensure your commercial invoice clearly states the bulb type (incandescent, LED, etc.), voltage, wattage, and material composition.
- Single Declaration: If you are importing multiple types of GU10 bulbs (e.g., incandescent and LED), you must declare them separately with their respective HS codes.
In summary: 7011.10.10.00 appears to be the most accurate HS code if your GU10 bulb is an incandescent bulb operating at 100V or less. However, confirming the bulb type is essential to ensure correct classification and avoid potential customs issues. Please provide more details about the bulb if you'd like a more precise assessment.