| HS Code | Product Description | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
|---|---|---|---|---|---|---|
| 8539520091 | 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: Light-emitting diode (LED) light sources: Light-emitting diode (LED) lamps Other | Doc | 32.0% | CN | US | 2025-05-12 |
Okay, let's break down the classification and tax implications for your declared item: LED BULB. Here's a detailed analysis based on the HS Code provided:
1. HS Code Breakdown: 8539.52.00.91
- 85: Electrical machinery and equipment and parts thereof; sound recording or reproducing apparatus, television-image multiplier apparatus, and parts thereof. This chapter broadly covers electrical devices.
- 39: Lamps and lighting fittings; illuminated signs and illuminated nameplates; parts thereof. This narrows it down to lighting products.
- 52: Light-emitting diode (LED) light sources. This specifically identifies the product as LED lighting.
- 00: Further specifies the type of LED light source.
- 91: Other LED lamps. This is the final classification for your specific LED bulb, indicating it doesn't fall into more specific subcategories within LED lamps.
In essence, HS Code 8539.52.00.91 is designed for LED lamps that aren't specifically categorized elsewhere.
2. Tax Details
- Basic Tariff: 2.0% - This is the standard import duty applied to the value of your LED bulbs.
- Additional Tariff: 0.0% - Currently, there is no additional tariff applied.
- Additional Tariff (Post April 2, 2025): 30% - Important: Be aware that starting April 2, 2025, an additional tariff of 30% will be added to the import of these LED bulbs. This will significantly increase the total import cost.
- Total Tax: 32.0% (This is the current rate, combining the basic tariff. It will change to 32% after April 2, 2025).
3. Important Considerations & Recommendations
- Material Composition: While the HS Code covers LED bulbs generally, the material of the bulb (e.g., glass, plastic, aluminum) can sometimes influence tariff rates or require specific documentation. Please double-check the material composition of your bulbs.
- Unit Price: The unit price of your LED bulbs can also be a factor. Very low-priced bulbs might attract more scrutiny from customs officials.
- Certifications: Depending on the destination country's regulations, you may need specific certifications for LED bulbs (e.g., CE marking for Europe, UL listing for the US, CCC for China). Please verify the required certifications for your import destination.
- Invoice Accuracy: Ensure your commercial invoice accurately describes the LED bulbs, including specifications, material composition, and unit price.
- Trade Agreements: Check if any trade agreements exist between China and your destination country that could reduce or eliminate tariffs.
- Post-April 2, 2025 Planning: Given the significant tariff increase coming in April 2025, consider accelerating shipments or adjusting your sourcing strategy if possible.
Disclaimer: I am an AI assistant and this information is for general guidance only. Import regulations are complex and subject to change. It is always best to consult with a licensed customs broker or relevant government authorities for accurate and up-to-date information specific to your import situation.
Do you have any further questions about this classification, or would you like me to elaborate on any of these points? For example, would you like me to help you find information about required certifications for a specific country?