HS Code | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
---|---|---|---|---|---|
8539293060 | Doc | 37.5% | CN | US | 2025-05-12 |
9405426000 | Doc | 61.0% | CN | US | 2025-05-12 |
8304000000 | Doc | 33.9% | CN | US | 2025-05-12 |
Declaration Item Classification Report - CABINET LIGHT
This report details the classification and tariff information for the declared items, focusing on “CABINET LIGHT”. We'll break down each HS code and provide relevant details for customs clearance.
Important Note: The following analysis is based on the provided descriptions. Accurate classification requires a complete understanding of the product's material composition, function, and intended use.
1. HS Code: 8539.29.30.60 – Electrical Filament or Discharge Lamps (LED Filament Lamps)
- Chapter 85: Electrical machinery and equipment. This chapter covers a broad range of electrical products.
- 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.
- 8539.2: Filament lamps. This narrows down to lamps using a filament to produce light.
- 8539.29: Other filament lamps, excluding ultraviolet or infrared lamps. This covers filament lamps not specifically categorized elsewhere.
- 8539.29.30: Other: Designed for a voltage not exceeding
100 V: Other. This specifies filament lamps designed for low voltage operation. - 8539.29.30.60: Other. This is a further sub-categorization within low-voltage filament lamps.
Tariff Details:
- Basic Duty: 0.0%
- Additional Tariff: 7.5% (Currently)
- Additional Tariff (Post April 2, 2025): 30%
- Total Tariff: 37.5% (Currently)
Key Considerations:
- Voltage: Ensure the lamp's voltage is indeed below 100V. Incorrect declaration of voltage can lead to issues.
- Filament Type: Confirm this is a true filament lamp. If it's solely an LED module, the 9405 code might be more appropriate.
2. HS Code: 9405.42.60.00 – Luminaires and Lighting Fittings (LED Luminaires)
- Chapter 94: Furniture, bedding, lighting signs, prefabricated buildings. This chapter covers items related to interior spaces.
- 9405: Luminaires and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated nameplates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included. This specifically covers lighting fixtures.
- 9405.4: Other electric luminaires and lighting fittings. This narrows down to electric lighting fixtures.
- 9405.42: Other, designed for use solely with light-emitting diode (LED) light sources. This specifies fixtures designed only for LED bulbs.
- 9405.42.60: Of base metal: Other. This covers fixtures made of base metals (e.g., steel, aluminum).
- 9405.42.60.00: Other. This is a further sub-categorization within base metal LED fixtures.
Tariff Details:
- Basic Duty: 6.0%
- Additional Tariff: 25.0% (Currently)
- Additional Tariff (Post April 2, 2025): 30%
- Total Tariff: 61.0% (Currently)
Key Considerations:
- LED Compatibility: Crucially, confirm the fixture only accepts LED bulbs. If it can use other bulb types, a different HS code may be required.
- Base Metal: Verify the fixture is primarily constructed of base metals. If it contains significant amounts of other materials (e.g., plastic, wood), this code might not be accurate.
3. HS Code: 8304.00.00.00 – Desk-top Filing or Card-Index Cabinets (Office Equipment)
- Chapter 83: Miscellaneous articles of base metal. This chapter covers a wide range of metal articles.
- 8304: Desk-top filing or card-index cabinets, paper trays, paper rests, pen trays, office-stamp stands and similar office or desk equipment and parts thereof, of base metal, other than office furniture of heading 9403. This specifically covers office organization items.
- 8304.00: Other. This is a general categorization within office equipment.
- 8304.00.00: Other. This is a further sub-categorization within office equipment.
Tariff Details:
- Basic Duty: 3.9%
- Additional Tariff: 0.0% (Currently)
- Additional Tariff (Post April 2, 2025): 30%
- Total Tariff: 33.9% (Currently)
Key Considerations:
- Function: Ensure the item is genuinely used for office organization (filing, card indexing, etc.).
- Material: Confirm it's primarily made of base metal.
- Furniture Exclusion: This code excludes items classified as office furniture (heading 9403).
Recommendations:
- Material Verification: Double-check the material composition of each item.
- Functionality: Confirm the primary function of each item aligns with the HS code description.
- Voltage (8539.29.30.60): Verify the voltage of the lamps.
- LED Compatibility (9405.42.60.00): Confirm the luminaires are exclusively for LED bulbs.
- Single Invoice: If multiple items are on a single invoice, ensure the HS codes accurately reflect the composition of the entire shipment.
- Certification: Depending on the destination country, you may need to provide certifications (e.g., CE, RoHS) for electrical products.
Disclaimer: This report is for informational purposes only and should not be considered definitive customs advice. It is recommended to consult with a licensed customs broker for accurate classification and compliance.