HS Code | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
---|---|---|---|---|---|
8539520091 | Doc | 32.0% | CN | US | 2025-05-12 |
3926909989 | Doc | 42.8% | CN | US | 2025-05-12 |
7616995190 | Doc | 82.5% | CN | US | 2025-05-12 |
Okay, let's break down the HS codes and tax implications for your declared "LED LAMP" items. I'll provide a structured analysis to help you understand the classification and potential costs.
Important Note: HS code classification is complex and ultimately determined by customs officials. This analysis is based on the information provided and should be used as a guide. It's crucial to verify these codes with your customs broker or local customs authority.
1. HS Code: 8539.52.00.91 – Light-emitting diode (LED) light sources: Light-emitting diode (LED) lamps Other
- Chapter 85: Electrical machinery and equipment. This indicates the item is an electrical product.
- 8539: Lights or lamps. Specifically, this covers lighting fixtures.
- 8539.52: LED lamps. This narrows it down to light-emitting diode (LED) lamps.
- 8539.52.00: Further specifies LED lamps.
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8539.52.00.91: "Other" – This is a residual subheading, meaning it covers LED lamps not specifically classified elsewhere within this section.
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Tax Implications:
- Basic Duty: 2.0%
- Additional Duty: 0.0% currently.
- Post April 2, 2025 Additional Duty: 30%
- Total Tax: 32.0%
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Key Considerations:
- Functionality: Ensure the lamp is primarily for illumination. If it has other significant functions (e.g., a built-in fan, Bluetooth speaker), it might fall under a different HS code.
- Components: The classification assumes it's a complete LED lamp. If you're importing components separately, they may have different HS codes.
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2. HS Code: 3926.90.99.89 – Other articles of plastics and articles of other materials of headings 3901 to 3914: Other: Other Other
- Chapter 39: Plastics and articles thereof. This suggests parts of the lamp are made of plastic.
- 3926: Other articles of plastics and articles of other materials.
- 3926.90: Other articles.
- 3926.90.99: Other.
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3926.90.99.89: "Other" – This is a very broad residual subheading.
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Tax Implications:
- Basic Duty: 5.3%
- Additional Duty: 7.5% currently.
- Post April 2, 2025 Additional Duty: 30%
- Total Tax: 42.8%
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Key Considerations:
- Material Composition: This code is used for plastic parts. If the parts are made of a different material (e.g., metal, glass), a different HS code is needed.
- Function: What is the specific function of these plastic articles within the lamp? This can help refine the classification.
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3. HS Code: 7616.99.51.90 – Other articles of aluminum: Other: Other: Other Other: Other: Other
- Chapter 76: Aluminum and articles thereof. This indicates parts of the lamp are made of aluminum.
- 7616: Other articles of aluminum.
- 7616.99: Other.
- 7616.99.51: Further specifies other aluminum articles.
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7616.99.51.90: "Other" – Again, a broad residual subheading.
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Tax Implications:
- Basic Duty: 2.5%
- Additional Duty: 25.0% currently.
- Post April 2, 2025 Additional Duty: 30% (specifically for steel and aluminum products)
- Total Tax: 82.5%
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Key Considerations:
- Alloy Composition: The specific alloy of aluminum used can sometimes affect the HS code.
- Shape & Function: What is the specific shape and function of these aluminum parts?
- Steel/Aluminum Surcharge: Be aware of the higher additional duty on steel and aluminum products after April 2, 2025.
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Recommendations & Next Steps:
- Verify Material Composition: Confirm the exact materials used in each component of the LED lamp.
- Detailed Component List: Provide a detailed list of all components and their functions to your customs broker.
- Single vs. Multiple Codes: Determine if you can classify the entire lamp under one HS code or if you need to use multiple codes for different components.
- Certifications: Depending on the destination country, you may need certifications (e.g., CE, RoHS, UL) for the LED lamp. Check the import regulations of your target market.
- Post-April 2, 2025 Tariffs: Be prepared for potential tariff increases on steel and aluminum products after April 2, 2025.
- Consult a Broker: I strongly recommend working with a qualified customs broker who is familiar with the import regulations of your destination country. They can provide accurate HS code classification and ensure compliance with all applicable laws and regulations.
Disclaimer: I am an AI assistant and cannot provide definitive legal or customs advice. This information is for general guidance only.