Find HS Code and trade information for LIVE LIGHTS

Customs Classification Report for "LIVE LIGHTS" – Detailed Analysis

This report details the customs classification and tax implications for the items declared as "LIVE LIGHTS", based on the provided HS codes and descriptions. We will break down each item, explaining the HS code structure and relevant tax rates.

Understanding HS Codes

The Harmonized System (HS) code is a globally standardized system of names and numbers used to classify traded products. It's crucial for determining import duties and taxes. Here's a general breakdown of the structure:

• First 2 Digits (Chapter): Broadly defines the product category.
• First 4 Digits (Heading): More specific classification within the chapter.
• First 6 Digits (Subheading): Further refines the product classification.
• Further Digits: National level specifications (can vary by country).

1. Electrical Filament or Discharge Lamps (HS Code: 8539.29.10.00)

• Description: Other filament lamps, excluding ultraviolet or infrared lamps: Other: Designed for a voltage not exceeding 100 V: Christmas-tree lamps
• Chapter 85: Electrical machinery and equipment and parts thereof; sound recording or reproducing apparatus, television-image multiplier tubes, klystrons, magnetrons and like tubes.
• Heading 8539: Electrical lamps and tubes, including those containing mercury vapour, and parts thereof. This indicates the item is an electric lamp.
• Subheading 8539.29: Other filament lamps. This specifies it's not a specific type of lamp like fluorescent or LED.
• Further Digits 8539.29.10.00: Specifically for lamps designed for a voltage of 100V or less, including Christmas tree lamps.
• Tax Implications:
  • Basic Duty: 5.8%
  • Additional Duty: 0.0%
  • Post April 2, 2025 Additional Duty: 30%
  • Total Tax: 35.8%
• Important Note: Ensure the voltage of these lamps is accurately documented as this is a key factor in the classification.

2. Luminaires and Lighting Fittings (HS Code: 9405.41.84.10)

• Description: Other electric luminaires and lighting fittings: Photovoltaic, designed for use solely with light-emitting diode (LED) light sources: Other: Other lighting sets
• Chapter 94: Furniture; bedding, mattresses, support cushions, similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated nameplates and the like; prefabricated buildings.
• Heading 9405: Lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated nameplates and the like; prefabricated buildings.
• Subheading 9405.41: Other electric luminaires and lighting fittings.
• Further Digits 9405.41.84.10: Specifically for photovoltaic luminaires designed solely for use with LED light sources.
• Tax Implications:
  • Basic Duty: 3.9%
  • Additional Duty: 25.0%
  • Post April 2, 2025 Additional Duty: 30%
  • Total Tax: 58.9%
• Important Note: Confirm that these luminaires are exclusively designed for LED light sources. If they can accommodate other bulb types, the HS code may be different.

3. Festive, Carnival or Other Entertainment Articles (HS Code: 9505.10.40.20)

• Description: Articles for Christmas festivities and parts and accessories thereof: Other: Of plastics Other
• Chapter 95: Toys, games and sports equipment; not elsewhere specified or included.
• Heading 9505: Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof.
• Subheading 9505.10: Articles for Christmas festivities and parts and accessories thereof.
• Further Digits 9505.10.40.20: Specifically for Christmas articles made of plastics.
• Tax Implications:
  • Basic Duty: 0.0%
  • Additional Duty: 0.0%
  • Post April 2, 2025 Additional Duty: 30%
  • Total Tax: 30.0%
• Important Note: The material composition (plastics) is critical for this classification.

4. Cigarette Lighters and Other Lighters (HS Code: 9613.80.20.10)

• Description: Other lighters: Other: Electrical Multipurpose lighters, including those used to light charcoal and gas grills and fireplaces
• Chapter 96: Miscellaneous manufactured articles.
• Heading 9613: Cigarette lighters and other lighters, whether or not mechanical or electrical, and parts thereof other than flints and wicks.
• Subheading 9613.80: Other lighters.
• Further Digits 9613.80.20.10: Specifically for electrical multipurpose lighters.
• Tax Implications:
  • Basic Duty: 3.9%
  • Additional Duty: 7.5%
  • Post April 2, 2025 Additional Duty: 30%
  • Total Tax: 41.4%
• Important Note: Ensure these are classified as multipurpose lighters and not solely for cigarettes.

Recommendations:

• Material Verification: For HS Code 9505.10.40.20, confirm the primary material composition of the articles.
• Voltage Confirmation: For HS Code 8539.29.10.00, verify the voltage of the lamps.
• LED Exclusivity: For HS Code 9405.41.84.10, confirm that the luminaires are designed only for LED light sources.
• Post-April 2, 2025 Duty Changes: Be aware of the additional duty increases scheduled for April 2, 2025, and factor them into your import costs.
• Commercial Invoice Detail: Ensure your commercial invoice provides a detailed description of each item, including material composition, voltage (if applicable), and intended use.

Disclaimer: This report is based on the information provided and is for general guidance only. Customs regulations can be complex and subject to change. It is recommended to consult with a licensed customs broker or relevant authorities for definitive classification and compliance advice.