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 |
9405310010 | 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: Lighting strings of a kind used for Christmas trees: Designed for use solely with light-emitting diode (LED) light sources Miniature series wired sets | Doc | 63.0% | CN | US | 2025-05-12 |
Okay, let's break down the classification and tax implications for your "LED STRING LIGHTS" declaration. You've received two HS codes, which is common when dealing with products that have multiple components or potential classifications. Here's a detailed analysis:
Understanding the HS Codes & Your Options
You have two potential HS codes for your LED string lights:
- 8539.52.00.91 – Light-emitting diode (LED) light sources (Other)
- 9405.31.00.10 – Lighting strings of a kind used for Christmas trees: Designed for use solely with light-emitting diode (LED) light sources Miniature series wired sets
Let's dissect each one:
1. HS Code: 8539.52.00.91
- Chapter 85: Electrical machinery and equipment; parts thereof. This chapter covers a broad range of electrical components.
- 8539: Electrical lamps and tubes, including mercury, sodium, cadmium, neon or other similar lamps; arc lamps; light-emitting diode (LED) light sources. This narrows it down to lighting specifically.
- 8539.52: Light-emitting diode (LED) light sources. This is where it gets more specific – focusing on LEDs.
- 8539.52.00: LED light sources, other. This is a residual subheading for LEDs not specifically covered elsewhere.
-
8539.52.00.91: Other LED light sources. This is a very general category.
- Tax Implications:
- Basic Duty: 2.0%
- Additional Tariff: 0.0% (currently)
- Additional Tariff (after April 2, 2025): 30%
- Total Tax: 32.0%
- Tax Implications:
2. HS Code: 9405.31.00.10
- Chapter 94: Furniture; bedding, mattresses, support, stuffing and similar furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated nameplates and the like; prefabricated buildings.
- 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 focuses on complete lighting fittings or assemblies.
- 9405.31: Lighting strings of a kind used for Christmas trees. This is a very specific category.
- 9405.31.00: Lighting strings of a kind used for Christmas trees, other.
-
9405.31.00.10: Designed for use solely with light-emitting diode (LED) light sources Miniature series wired sets. This is even more specific – LED Christmas tree lights.
- Tax Implications:
- Basic Duty: 8.0%
- Additional Tariff: 25.0% (currently)
- Additional Tariff (after April 2, 2025): 30%
- Total Tax: 63.0%
- Tax Implications:
Which HS Code Should You Use?
This is the crucial part. Here's a breakdown to help you decide:
- If you are importing just the LED bulbs/modules themselves (without any wiring, plugs, or housings), HS Code 8539.52.00.91 is likely the correct choice. This is for the light source component.
- If you are importing a complete, ready-to-use string of lights (bulbs already wired together, with a plug, potentially a controller, etc.), HS Code 9405.31.00.10 is more appropriate. This is for the finished fitting.
Important Considerations & Recommendations:
- Material Composition: Confirm the materials used in the wiring, plugs, and any housings. This can sometimes influence classification.
- Single vs. Multiple Components: If you import the bulbs and wiring separately, they might need to be classified differently than if they arrive pre-assembled.
- Functionality: Is the string of lights designed for a specific purpose (e.g., Christmas trees) or general illumination?
- Ruling Request (Highly Recommended): Given the potential for different interpretations, I strongly recommend requesting a binding ruling from the customs authority in your country. This will provide legal certainty regarding the correct HS code and tax treatment.
- Invoice Details: Ensure your invoice clearly describes the product, its components, and its intended use.
- Certification: Depending on your destination country, you may need to comply with safety standards (e.g., CE marking, UL listing). Check the relevant regulations.
- Value Declaration: Declare the accurate value of the goods, as this is used to calculate duties and taxes.
To help me narrow down the best HS code for you, could you please tell me:
- Are the lights pre-assembled and ready to use, or are they components that need to be assembled?
- What is the primary intended use of the lights?
- Can you provide a detailed description of the product from your supplier's invoice?
Disclaimer: I am an AI assistant and cannot provide definitive legal or customs advice. This information is for general guidance only. You should always consult with a qualified customs broker or legal professional for specific advice related to your situation.