| HS Code | Product Description | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
|---|---|---|---|---|---|---|
| 9405426000 | 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; Other electric luminaires and lighting fittings; Other, designed for use solely with light-emitting diode (LED) light sources; Of base metal; Other | Doc | 61.0% | CN | US | 2025-05-12 |
Okay, let's break down the classification and tax implications for your "LED GARDEN LIGHTS" based on the HS Code provided: 9405.42.60.00.
Here's a structured explanation to help you understand this classification:
1. HS Code Breakdown (9405.42.60.00):
- 94: This chapter covers "Furniture; bedding, mattresses, support, cushioning, lamps, lighting fittings and signboards; illuminated signs, illuminated nameplates and the like; prefabricated buildings." Essentially, it's the broad category for lighting and related items.
- 05: Within Chapter 94, this heading specifically covers "Lamps and lighting fittings."
- 42: This subheading narrows it down to "Other lamps and lighting fittings." This means the lights aren't specifically covered in earlier, more detailed subheadings.
- 60.00: This further specifies "Of base metal." This indicates the primary material used in the construction of the lights is a base metal (like aluminum, steel, etc.). The ".00" signifies a more detailed classification within this category.
In summary, HS Code 9405.42.60.00 is for lamps and lighting fittings, not specifically classified elsewhere, made of base metal. Since your product is LED garden lights, this code appears appropriate, assuming the main construction material is indeed a base metal.
2. Tax Implications:
According to the provided information:
- Basic Tariff: 6.0%
- Additional Tariff: 25.0% (currently)
- Additional Tariff (after April 2, 2025): 30.0%
- Total Tax: 61.0%
This means you will pay a combined tax rate of 61% on the assessed value of your LED garden lights. Important Note: The additional tariff will increase to 30% after April 2, 2025.
3. Important Considerations & Recommendations:
- Material Verification: Crucially, double-check the primary material composition of your LED garden lights. If a significant portion of the light is made of materials other than base metal (e.g., plastic, glass), a different HS Code might be more accurate, and the tax rate could change.
- LED Component Value: While the description specifies "LED light sources," the HS Code focuses on the fitting itself. The value of the LED components within the fitting generally isn't separately assessed for tariff purposes, but it's good to be aware of.
- Certification: Depending on the destination country's regulations, you may need specific certifications for electrical products like LED lights (e.g., CE marking for Europe, UL listing for the US). Please verify the required certifications for your import country.
- Declaration Accuracy: Ensure your commercial invoice accurately describes the product as "LED Garden Lights" and specifies the material composition. Inaccurate declarations can lead to delays, penalties, and potential reclassification.
- Single Invoice Value: Be mindful of the single invoice value. High-value shipments may be subject to more scrutiny.
- Country of Origin: Confirm that the declared country of origin (China in this case) is accurate.
Disclaimer: I am an AI assistant and cannot provide definitive customs advice. This information is for general guidance only. It is highly recommended to consult with a licensed customs broker or the customs authorities in your destination country for accurate and up-to-date information specific to your shipment. They can help you ensure proper classification, compliance, and smooth clearance.