| HS Code | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
|---|---|---|---|---|---|
| 8536610000 | Doc | 57.7% | CN | US | 2025-05-12 |
| 8536610000 | Doc | 57.7% | CN | US | 2025-05-12 |
| 7326908688 | Doc | 82.9% | CN | US | 2025-05-12 |
| 3926909989 | Doc | 42.8% | CN | US | 2025-05-12 |
| 9405994090 | Doc | 86.0% | CN | US | 2025-05-12 |
Okay, let's break down the HS codes and tax implications for your declared "LAMP HOLDER" items. 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 two digits generally indicate the chapter, the next two the subheading, and so on. Here's how to interpret them in your case:
- Chapter 85: Electrical machinery and equipment.
- Chapter 73: Iron or steel articles.
- Chapter 39: Plastics and articles thereof.
- Chapter 94: Furniture; bedding, mattresses, support, stuffing and similar items; luminaires and lighting fittings; illuminated signs, illuminated nameplates and the like; prefabricated buildings.
Detailed Analysis of Your Items:
1. HS Code: 8536.61.00.00 – Electrical apparatus for switching or protecting electrical circuits… Lamp-holders, plugs and sockets
- Meaning: This code specifically covers electrical apparatus (like lamp holders) used for switching, protecting, or connecting electrical circuits, operating at 1,000V or less.
- Tax Detail:
- Basic Duty: 2.7%
- Additional Duty: 25.0%
- Post-April 2, 2025: Additional Duty increases to 30%
- Total Tax: 57.7%
- Important Note: This is the most likely primary classification for standard electrical lamp holders.
2. HS Code: 8536.61.00.00 – Lamp-holders, plugs and sockets: Lamp-holders (Duplicate Entry)
- Meaning: This is a duplicate of the previous entry. It reinforces the classification of standard electrical lamp holders.
- Tax Detail: Same as above (57.7% total tax).
3. HS Code: 7326.90.86.88 – Other articles of iron or steel: Other: Other: Other: Other Other
- Meaning: This code covers other articles of iron or steel not specifically covered elsewhere. This suggests your lamp holder might be made entirely of iron or steel and is not an electrical component itself.
- Tax Detail:
- Basic Duty: 2.9%
- Additional Duty: 25.0%
- Post-April 2, 2025: Additional Duty increases to 30% (especially for steel/aluminum products)
- Total Tax: 82.9%
- Important Note: This code is applicable if the lamp holder is purely a structural component made of iron or steel, without any electrical functionality.
4. HS Code: 3926.90.99.89 – Other articles of plastics and articles of other materials… Other: Other Other
- Meaning: This code covers articles made of plastics or other materials (headings 3901-3914). This suggests your lamp holder is made of plastic or a composite material.
- Tax Detail:
- Basic Duty: 5.3%
- Additional Duty: 7.5%
- Post-April 2, 2025: Additional Duty increases to 30%
- Total Tax: 42.8%
5. HS Code: 9405.99.40.90 – Parts: Other: Other Other
- Meaning: This code covers parts of luminaires and lighting fittings not elsewhere specified. This suggests you are importing a component of a lamp holder or lighting fixture, rather than a complete unit.
- Tax Detail:
- Basic Duty: 6.0%
- Additional Duty: 25.0%
- Post-April 2, 2025: Additional Duty increases to 30% (especially for steel/aluminum products)
- Total Tax: 86.0%
Recommendations & Key Considerations:
- Material Composition is Crucial: The primary material of your lamp holder determines the correct HS code. Is it mostly plastic, metal, or a combination? Provide detailed material specifications.
- Functionality: Does the lamp holder have electrical components (wires, switches, etc.)? If so, 8536.61.00.00 is likely the correct code. If it's purely a structural holder, 7326.90.86.88 might be more appropriate.
- Complete Unit vs. Part: Are you importing a fully functional lamp holder, or just a component?
- Single Declaration: Avoid declaring the same item under multiple HS codes. This can cause issues with customs.
- Post-April 2, 2025 Tariffs: Be aware of the increased additional duties coming into effect.
- Certification: Depending on the destination country, you may need certifications (e.g., CE, RoHS) for electrical components.
- Invoice Details: Ensure your invoice clearly specifies the material composition, functionality, and intended use of the lamp holders.
To help me refine the classification further, please provide:
- Detailed material breakdown (percentage of each material).
- A clear description of the lamp holder's functionality.
- A photograph of the lamp holder.
Disclaimer: I am an AI assistant and cannot provide definitive customs rulings. This information is for guidance only. You should consult with a qualified customs broker or import specialist for accurate classification and compliance advice.