| HS Code | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
|---|---|---|---|---|---|
| 8539490080 | Doc | 57.4% | CN | US | 2025-05-12 |
| 9405490000 | Doc | 58.9% | CN | US | 2025-05-12 |
| 8306290000 | Doc | 30.0% | CN | US | 2025-05-12 |
| 3926400010 | Doc | 35.3% | CN | US | 2025-05-12 |
| 7115906000 | Doc | 59.0% | CN | US | 2025-05-12 |
Okay, let's break down the HS codes and tax implications for your "SHELL LAMP" declaration. Here's a structured analysis to help you understand the classification and potential costs.
Important Note: "SHELL LAMP" is a broad description. The correct HS code highly depends on the lamp's materials, function, and construction. This analysis is based on the descriptions provided, but you should always confirm with a customs broker or official classification ruling if you're unsure.
1. 8539.49.00.80 – Ultraviolet or Infrared Lamps; Arc Lamps (Part of Electrical Filament/Discharge Lamps)
- HS Code Breakdown:
- 85: Electrical machinery and equipment and parts thereof; sound recording or reproducing apparatus, television-image transmission or reproduction apparatus, and parts thereof.
- 39: Electrical lamps and lighting fittings.
- 49: Ultraviolet or infrared lamps; arc lamps.
- 00.80: Other (This signifies a more specific subcategory within the broader group).
- What it covers: This code is for lamps that specifically emit ultraviolet or infrared light, or are arc lamps. It includes parts for these types of lamps.
- Tax:
- Basic Duty: 2.4%
- Additional Duty: 25.0%
- Post April 2, 2025: Additional Duty increases to 30.0%
- Total Tax: 57.4%
- Considerations: If your lamp doesn't emit UV or IR light, or isn't an arc lamp, this code is incorrect.
2. 9405.49.00.00 – Luminaires and Lighting Fittings (Not Elsewhere Specified)
- HS Code Breakdown:
- 94: Furniture; bedding, mattresses, support, stuffing and similar items; lamps and lighting fittings.
- 05: Luminaires and lighting fittings.
- 49: Other electric luminaires and lighting fittings.
- 00.00: Other (This signifies a more specific subcategory within the broader group).
- What it covers: This is a general code for electric lamps and lighting fixtures not covered elsewhere. This is a likely candidate if your lamp is a standard electric lamp.
- Tax:
- Basic Duty: 3.9%
- Additional Duty: 25.0%
- Post April 2, 2025: Additional Duty increases to 30.0%
- Total Tax: 58.9%
- Considerations: The "not elsewhere specified" aspect is important. If your lamp has a specific function (e.g., stage lighting, emergency lighting), there might be a more accurate code.
3. 8306.29.00.00 – Statuettes and Other Ornaments (Base Metal)
- HS Code Breakdown:
- 83: Miscellaneous articles of base metal.
- 06: Articles of base metal.
- 29: Statuettes and other ornaments, and parts thereof.
- 00.00: Other (This signifies a more specific subcategory within the broader group).
- What it covers: This code is for decorative items made of base metal (e.g., not precious metals).
- Tax:
- Basic Duty: 0.0%
- Additional Duty: 0.0%
- Post April 2, 2025: Additional Duty increases to 30.0%
- Total Tax: 30.0%
- Considerations: This code is only appropriate if the lamp is primarily a decorative ornament and not a functional lighting device.
4. 3926.40.00.10 – Statuettes and Ornamental Articles (Plastics)
- HS Code Breakdown:
- 39: Plastics and articles thereof.
- 26: Articles of plastics.
- 40: Statuettes and other ornamental articles.
- 00.10: Other (This signifies a more specific subcategory within the broader group).
- What it covers: This code is for decorative items made of plastic.
- Tax:
- Basic Duty: 5.3%
- Additional Duty: 0.0%
- Post April 2, 2025: Additional Duty increases to 30.0%
- Total Tax: 35.3%
- Considerations: This code is only appropriate if the lamp is primarily a decorative ornament made of plastic and not a functional lighting device.
5. 7115.90.60.00 – Other Articles of Precious Metal or Metal Clad with Precious Metal
- HS Code Breakdown:
- 71: Precious stones, precious metals, pearls, artificial stones and articles thereof.
- 15: Articles of precious metal.
- 90: Other.
- 60.00: Other (This signifies a more specific subcategory within the broader group).
- What it covers: This code is for decorative items made of precious metal.
- Tax:
- Basic Duty: 4.0%
- Additional Duty: 25.0%
- Post April 2, 2025: Additional Duty increases to 30.0%
- Total Tax: 59.0%
- Considerations: This code is only appropriate if the lamp is primarily a decorative ornament made of precious metal.
Recommendations:
- Material is Key: What is the primary material of the lamp (metal, plastic, precious metal)?
- Functionality: Is the lamp primarily a lighting device, or is it a decorative item with a light source?
- Detailed Description: Provide a very detailed description of the lamp to a customs broker. Include dimensions, materials, construction, and intended use.
- Certifications: Depending on the type of lamp (e.g., LED), you may need certifications (CE, RoHS, etc.). Check the import requirements for your destination country.
- Invoice Accuracy: Ensure the invoice accurately reflects the materials, value, and description of the lamp.
- Post April 2, 2025: Be aware of the upcoming changes in additional duties.
Disclaimer: I am an AI and cannot provide definitive customs classification advice. This information is for general guidance only. You should consult with a qualified customs broker or official customs authority for accurate classification and compliance.