HS Code | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
---|---|---|---|---|---|
8539510000 | Doc | 55.0% | CN | US | 2025-05-12 |
9405418440 | Doc | 58.9% | CN | US | 2025-05-12 |
HS Code Classification & Duty Information for MR16 LED BULB
Based on the provided information, here's a breakdown of the HS code classifications and associated duties for your "MR16 LED BULB" import from China (CN). It appears you have two potential classifications depending on the nature of the product.
Understanding HS Codes:
Before diving into specifics, it's important to understand the structure of an HS code. It's a globally standardized system used to classify traded products. Here's a general breakdown:
- First 2 Digits (Chapter): Broadly categorizes the product type.
- First 4 Digits (Heading): More specific classification within the chapter.
- First 6 Digits (Subheading): Further refines the classification.
- Full HS Code (8 Digits): The most detailed classification, often country-specific.
1. HS Code: 8539.51.00.00 – Light-emitting diode (LED) light sources
- Chapter 85: Electrical machinery and equipment and parts thereof; sound recording or reproducing apparatus, television-image transmission or reproduction apparatus, and parts and accessories of such articles.
- Heading 8539: Electrical lamps and tubes, including those containing mercury vapor, and parts thereof.
- Subheading 8539.51: Light-emitting diode (LED) light sources.
- 8539.51.00.00: Specifically covers LED light sources.
Duty Information:
- Basic Duty: 0.0%
- Additional Tariff: 25.0%
- Post April 2, 2025 Additional Tariff: 30.0%
- Total Duty: 55.0%
What this means: If your MR16 LED bulb is being imported as a light source itself (e.g., a bare bulb without a housing or fixture), this is the appropriate classification. The total duty rate is currently 55.0%, increasing to 30% after April 2, 2025.
2. HS Code: 9405.41.84.40 – Other electric luminaires and lighting fittings
- Chapter 94: Furniture; bedding, mattresses, supportings, lamps and lighting fittings, prefabricated buildings.
- Heading 9405: Lamps and lighting fittings.
- Subheading 9405.41: Other electric luminaires and lighting fittings.
- 9405.41.84.40: Specifically for electric luminaires and lighting fittings designed for use solely with light-emitting diode (LED) light sources.
Duty Information:
- Basic Duty: 3.9%
- Additional Tariff: 25.0%
- Post April 2, 2025 Additional Tariff: 30.0%
- Total Duty: 58.9%
What this means: If your MR16 LED bulb is integrated into a fixture or housing (e.g., a complete downlight unit, a spotlight with a built-in LED), this is the appropriate classification. The total duty rate is currently 58.9%, increasing to 30% after April 2, 2025.
Important Considerations & Recommendations:
- Product Definition is Key: The distinction between a "light source" and a "lighting fitting" is crucial. Carefully review the product description and ensure it aligns with the chosen HS code.
- Material Composition: The material used in the bulb's construction (e.g., plastic, metal, glass) may impact duty rates or require specific certifications.
- Single Price: The declared unit price will be scrutinized by customs. Ensure it is accurate and reflects the true transaction value.
- Certifications: Depending on the intended use and destination market, you may need certifications like CE, RoHS, or UL. Please verify the required certifications for your specific import location.
- April 2, 2025 Tariff Changes: Be aware of the upcoming tariff changes on April 2, 2025, and factor them into your cost calculations.
- Consult a Licensed Customs Broker: For complex cases or to ensure full compliance, it is highly recommended to consult with a licensed customs broker in your destination country. They can provide tailored advice based on your specific circumstances.
Disclaimer: This information is for general guidance only and does not constitute professional legal or customs advice. Duty rates and regulations are subject to change. Always verify the latest information with the relevant customs authorities.