| HS Code | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
|---|---|---|---|---|---|
| 8513104000 | Doc | 33.5% | CN | US | 2025-05-12 |
Declaration Analysis: Portable Electric Lamps - HS Code 8513.10.40.00
Here's a breakdown of the declaration details for “Portable electric lamps designed to function by their own source of energy (for example, dry batteries, storage batteries, magnetos), other than lighting equipment of heading 8512; parts thereof: Lamps: Other”, classified under HS Code 8513.10.40.00.
1. HS Code Breakdown (8513.10.40.00):
- 85: Electrical machinery and equipment and parts thereof; sound recording or reproducing apparatus, television-image transmitting or reproducing apparatus, and parts and accessories of such articles. This chapter broadly covers electrical devices.
- 13: Electrical lamps and lighting fittings; electrical ignition equipment and parts thereof. This narrows down the category to lamps and related equipment.
- 10: Portable electric lamps designed to function by their own source of energy (for example, dry batteries, storage batteries, magnetos), other than lighting equipment of heading 8512. This specifically identifies lamps powered by batteries or similar self-contained sources.
- 40.00: Other. This sub-category covers portable electric lamps not specifically classified elsewhere within 8513.10. It's a 'catch-all' for lamps that don't fit into more detailed classifications.
2. Product Classification:
This HS code is appropriate for portable lamps that operate independently of a mains electricity supply. Examples include:
- Flashlights
- Camping lanterns powered by batteries
- Battery-operated work lights
- LED lamps with built-in rechargeable batteries
Important Note: If the lamp requires connection to mains electricity, it will likely fall under a different HS code (potentially within 8512).
3. Tax Information:
- Basic Duty: 3.5%
- Additional Duty: 0.0%
- Additional Duty (Post April 2, 2025): 30%
- Total Tax: 33.5% (current rate)
4. Key Considerations & Recommendations:
- Material Composition: The material used in the lamp's construction (e.g., plastic, metal) may influence the applicable tax rate or require specific documentation.
- Unit Price: The declared value (unit price) of the lamps is crucial. Customs authorities may scrutinize values that appear unusually low or high.
- Battery Inclusion: If the lamps are shipped with batteries, the battery type and quantity may require separate declaration or documentation.
- Certification: Depending on the destination country's regulations, the lamps may require certifications such as CE marking (Europe), UL listing (USA), or equivalent safety standards compliance. Please verify the specific requirements for your import destination.
- Post April 2, 2025 Tariff Changes: Be aware of the significant increase in additional duty scheduled for April 2, 2025. Plan your shipments accordingly.
Disclaimer: This information is for general guidance only. Import regulations are complex and subject to change. It is strongly recommended to consult with a licensed customs broker or the customs authorities in your destination country for definitive classification and compliance advice.