| HS Code | Product Description | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
|---|---|---|---|---|---|---|
| 8539510000 | 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) modules | Doc | 55.0% | CN | US | 2025-05-12 |
Declaration Analysis: LED Light Sources - HS Code 8539.51.00.00
Here's a breakdown of the classification, tariff, and important considerations for your declared LED light sources, based on the provided HS Code:
1. HS Code Breakdown: 8539.51.00.00
- 85: Electrical machinery and equipment, and parts thereof; sound recording or reproducing apparatus, television-image transmission or reception apparatus, and parts thereof. This chapter broadly covers electrical devices.
- 39: Electrical lamps and lighting fittings; electrical ignition equipment or devices; electrical articles having electrical conductivity and parts thereof. This narrows down the category to lighting specifically.
- 51: Light-emitting diode (LED) light sources. This specifically identifies the product as LED lights.
- 00.00: This further specifies the item within the LED light source category. The ".00" often indicates a more detailed sub-category or a general grouping within the 51 category.
2. Product Classification
Your declared goods – “Light-emitting diode (LED) modules” – fall under 8539.51.00.00 which covers LED light sources. This HS code is specifically for LED light sources, including modules. It's important to note the distinction between modules and complete LED fittings or luminaires. If your goods include housings, reflectors, or other components that create a complete lighting unit, a different HS code might be more appropriate (e.g., 8539.10.00 for luminaires).
3. Tariff Details
- Basic Tariff: 0.0% - This means there is no base import duty on the LED light sources themselves.
- Additional Tariff: 25.0% - Currently, a 25% additional tariff applies.
- Post-April 2025 Tariff: 30.0% - Effective after April 2025, the additional tariff will increase to 30%.
- Total Tariff: 55.0% - This is the combined effect of the basic and additional tariffs.
4. Important Considerations & Recommendations
- Material Composition: The tariff rates are based on the product classification. Ensure the declared materials accurately reflect the composition of your LED modules. Different materials might trigger different tariff considerations.
- Unit Price: The declared unit price is crucial. Customs authorities may scrutinize prices to ensure they are consistent with market values.
- Certification: Depending on the destination country's regulations, your LED modules may require specific certifications (e.g., CE, RoHS, UL). Please verify the required certifications for your specific import destination.
- Functionality: Clearly define the functionality of the modules. Are they standalone light sources, or are they components intended for integration into larger systems?
- Trade Agreements: Check if any trade agreements exist between China and the destination country that could offer preferential tariff rates.
- Accurate Description: Ensure your commercial invoice and packing list accurately describe the goods as "Light-emitting diode (LED) modules" to avoid potential issues during customs clearance.
- Post-April 2025 Planning: Be prepared for the tariff increase in April 2025. Consider adjusting pricing or sourcing strategies accordingly.
Disclaimer: This information is for general guidance only and does not constitute professional customs advice. Customs regulations are complex and subject to change. It is highly recommended to consult with a licensed customs broker or relevant authorities for specific guidance related to your import shipment.