Find HS Code and trade information for LED LENS

Okay, let's break down the classification and tax implications for your declared item "LED LENS" based on the HS codes provided. It appears you have two potential classifications, and we'll analyze each to help you determine the most accurate one.

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 first four digits the heading, and the first six digits the subheading. Let's look at what each code tells us:

• 8539: 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. This chapter covers electrical lighting equipment.
• 9001: Optical fibers and optical fiber bundles; optical fiber cables other than those of heading 8544; sheets and plates of polarizing material; lenses (including contact lenses), prisms, mirrors and other optical elements, of any material, unmounted, other than such elements of glass not optically worked. This chapter covers optical elements.

Analysis of Provided HS Codes

Here's a detailed breakdown of each HS code and its implications:

1. HS Code: 8539.90.00.00 – Parts of LED Light Sources

• 8539: As mentioned above, this chapter covers electrical lighting equipment.
• 8539.90: Specifically, this subheading covers parts of electrical lamps, including LED light sources.
• 8539.90.00.00: This is the most specific code, indicating parts of LED light sources.
• Tax Implications:
  • Basic Duty: 2.6%
  • Additional Duty: 25.0% (currently) / 30.0% (after April 2, 2025)
  • Total Tax: 57.6%
• Suitability: This code is appropriate if the LED lens is specifically considered a component of an LED light source and is not sold or traded as a standalone optical element. For example, if it's integrated into a complete LED module.

2. HS Code: 9001.90.40.00 – Other Lenses

• 9001: This chapter covers optical elements.
• 9001.90: Specifically, this subheading covers lenses (including contact lenses), prisms, mirrors and other optical elements, of any material, unmounted.
• 9001.90.40.00: This is the most specific code, indicating other lenses.
• Tax Implications:
  • Basic Duty: 0.0%
  • Additional Duty: 25.0% (currently) / 30.0% (after April 2, 2025)
  • Total Tax: 55.0%
• Suitability: This code is more appropriate if the LED lens is sold or traded as a standalone optical element, independent of being part of a complete LED light source. For example, if it's sold to be used in various applications (e.g., cameras, microscopes, etc.).

Recommendation & Key Considerations

Based on the information provided, HS Code 9001.90.40.00 (Other Lenses) appears to be the more likely correct classification if the LED lens is being imported as a standalone component. However, the final determination depends on the specific nature of the product and its intended use.

Crucial Checks & Information Needed:

• Material: What is the lens made of? (e.g., glass, plastic, acrylic)
• Mounting: Is the lens mounted in a frame or housing? (Unmounted is key for 9001.90.40.00)
• Intended Use: How is the lens being sold? (As part of a complete light source or as a standalone component?)
• Single Price: What is the declared value of the lens?
• Certification: Depending on the application, you may need to provide certifications (e.g., RoHS, CE).

Important Reminder:

• The additional duty rate will increase to 30% after April 2, 2025.
• It is your responsibility to ensure the correct HS code is used. Incorrect classification can lead to delays, penalties, and unexpected costs.
• If you are unsure, it is highly recommended to consult with a licensed customs broker or seek a binding ruling from your local customs authority.

Please provide the additional information requested above, and I can help you refine the classification further.