HS Code | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
---|---|---|---|---|---|
85390000 | Doc | Error | CN | US | 2025-05-12 |
Declaration Item Analysis: LIGHTS (HS Code 8539.00.00)
This analysis details the classification, tariff implications, and key considerations for declaring “LIGHTS” under HS Code 8539.00.00. We will break down the HS code structure and provide guidance for a smooth customs clearance process.
1. HS Code Breakdown: 8539.00.00
The Harmonized System (HS) code is a globally standardized system of names and numbers to classify traded products. Here's a detailed look at 8539.00.00:
- Chapter 85: Electrical machinery and equipment; parts thereof. This chapter broadly covers a wide range of electrical devices.
- 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 specifically focuses on lighting products.
- 8539.00: This is a more specific subheading within the lighting category. It covers all types of electrical lamps and light sources, including:
- Electrical filament lamps (traditional incandescent bulbs)
- Discharge lamps (fluorescent, mercury vapor, sodium vapor, etc.)
- Sealed beam lamp units (often used in automotive applications)
- Ultraviolet (UV) and infrared (IR) lamps
- Arc lamps
- Light-Emitting Diode (LED) light sources
- Parts of the above lamps (e.g., filaments, glass tubes, bases, LED chips)
- 8539.00.00: This is the most granular level of classification, indicating all items covered under the 8539.00 subheading. It doesn't further differentiate between specific types of lamps.
2. Product Scope & Examples
This HS code covers a very broad range of lighting products. Here are some examples:
- Incandescent Bulbs: Traditional light bulbs.
- Fluorescent Tubes & Bulbs: Including compact fluorescent lamps (CFLs).
- LED Bulbs & Fixtures: All types of LED lighting, including bulbs, strips, panels, and integrated fixtures.
- High-Intensity Discharge (HID) Lamps: Used in streetlights and automotive headlights.
- UV Lamps: Used for sterilization and disinfection.
- IR Lamps: Used for heating and drying.
- Automotive Lighting: Headlights, taillights, turn signals (as complete units).
- Parts: LED chips, filaments, glass envelopes, lamp bases, reflectors, etc.
3. Tariff & Tax Implications (CN Export)
The tax information retrieval failed. Therefore, I cannot provide specific tariff rates for exporting from China (CN) under HS Code 8539.00.00. However, here's how to determine the applicable taxes:
- China Export Tax: Check if your specific type of lamp is subject to any export taxes in China. Some specialized lamps might be subject to export duties.
- Import Country Tariffs: The importing country will determine the tariff rate applied to these goods. Tariff rates vary significantly based on the importing country's trade agreements and classification policies. You must determine the tariff rate in the destination country.
- Value Added Tax (VAT): China typically applies VAT to exported goods, which may be refundable.
- Other Taxes & Duties: Depending on the importing country, other taxes and duties (e.g., anti-dumping duties, countervailing duties) might apply.
4. Key Considerations & Required Documentation
- Detailed Product Specification: Provide a very detailed description of the lamps, including:
- Type of lamp (LED, fluorescent, incandescent, etc.)
- Voltage and wattage
- Dimensions and weight
- Materials used (glass, plastic, metal, etc.)
- Application (indoor, outdoor, automotive, etc.)
- Material Composition: The material composition is crucial for determining tariff rates and potential restrictions.
- Single Declaration or Combined Declaration: Determine if you need to declare each component separately or as a complete unit.
- Certifications: Depending on the importing country, you may need certifications such as:
- CE Marking: For exports to the European Union.
- RoHS Compliance: Restriction of Hazardous Substances.
- REACH Compliance: Registration, Evaluation, Authorisation and Restriction of Chemicals.
- UL Listing: For exports to the United States.
- CCC Certification: For products sold within China (if applicable).
- Commercial Invoice: A detailed commercial invoice is essential, including accurate product descriptions, quantities, unit prices, and total value.
- Packing List: A packing list detailing the contents of each package.
- Bill of Lading (B/L) or Air Waybill (AWB): Shipping documents.
5. Recommendations
- Verify Material Composition: Double-check the material composition of your lamps.
- Confirm Destination Country Tariff: Crucially, determine the specific tariff rate in the importing country. Use the HS code 8539.00.00 and consult the importing country's customs authority or a customs broker.
- Check for Import Restrictions: Some countries may have restrictions on certain types of lamps (e.g., energy efficiency standards).
- Consult a Customs Broker: For complex shipments or if you are unsure about any aspect of the customs process, it is highly recommended to consult a qualified customs broker in both China and the importing country.
Disclaimer: This information is for general guidance only and does not constitute professional legal or customs advice. Customs regulations are subject to change, and it is your responsibility to ensure compliance with all applicable laws and regulations.