| HS Code | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
|---|---|---|---|---|---|
| 8539100010 | Doc | 57.0% | CN | US | 2025-05-12 |
Okay, let's break down the classification and tax implications for your declared item: HEAD LIGHT (specifically, Sealed Beam Lamp Units). Here's a structured analysis:
1. HS Code & Meaning:
- 8539: This chapter covers "Electrical lamps and tubes, including those containing mercury; high or extra-high pressure discharge lamps; arc lamps; light-emitting diodes (LEDs); parts thereof." Essentially, it covers a wide range of lighting products.
- 8539.10: This subheading narrows it down to "Electrical filament or discharge lamps, including sealed beam lamp units and ultraviolet or infrared lamps; arc lamps; light-emitting diode (LED) light sources." This is where your headlights fall, as they are a type of electrical lamp.
- 8539.10.00: Further specifies the type of lamps.
- 8539.10.00.10: This is the most specific code, identifying Sealed Beam Lamp Units under 15.24 cm, designed for vehicles.
2. Product Classification Details:
Your headlights are classified as sealed beam lamp units specifically for vehicles (subheadings 8701.21, 8701.22, 8701.23, 8701.24 or 8701.29 or heading 8702, 8703, 8704, 8705 or 8711). This is important because the classification dictates the applicable tax rates and import regulations.
3. Tax Implications:
- Basic Tariff: 2.0%
- Additional Tariff: 25.0% (currently)
- Additional Tariff (Post April 2, 2025): 30.0% - Please note this change is scheduled for April 2, 2025.
- Total Tax: 57.0%
4. Important Considerations & Recommendations:
- Vehicle Compatibility: Ensure the headlights are specifically designed for the vehicle types listed in the HS Code description (8701.21, 8701.22, etc.). Incorrect vehicle type designation could lead to issues.
- Dimensions: Verify the headlights are under 15.24 cm in length. If they exceed this dimension, a different HS code and tax rate may apply.
- Certification: Headlights for vehicles often require specific certifications (e.g., ECE regulations, DOT compliance). Please check the import regulations for your destination country to determine if any certifications are required for these headlights. Providing these certifications at the time of import will significantly streamline the customs clearance process.
- Material & Value: Double-check the declared material composition and single piece value. Customs may scrutinize these details to ensure accurate valuation and tariff application.
- Future Tariff Changes: Be aware of the additional tariff increase scheduled for April 2, 2025. Factor this into your cost calculations if importing after that date.
Disclaimer: This information is for general guidance only. Import regulations and tariff rates are subject to change. It is always recommended to consult with a licensed customs broker or the customs authorities in your destination country for the most accurate and up-to-date information.