HS Code | Product Description | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
---|---|---|---|---|---|---|
8539520091 | Light-emitting diode (LED) lamps Other | Doc | 32.0% | CN | US | 2025-05-12 |
3926909989 | Other articles of plastics and articles of other materials of headings 3901 to 3914: Other: Other Other | Doc | 42.8% | CN | US | 2025-05-12 |
Okay, let's break down the classification and tax implications for your declared "LED STRIP" items. Here's a detailed analysis based on the HS codes provided:
Understanding the HS Codes & Classification
You have two HS codes associated with your declaration, which suggests your LED strip may be comprised of different components or materials, leading to separate classifications.
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HS Code 8539.52.00.91: Light-emitting diode (LED) lamps Other
- 85: Electrical machinery and equipment and parts thereof; Sound recording or reproducing apparatus, Television-image transmission apparatus, and parts thereof. This chapter broadly covers electrical components.
- 39: Lamps and lighting fittings; Signalling, traffic, marine, aviation or similar signals; Optical signals, systems or elements. This narrows it down to lighting products.
- 52: Light-emitting diodes (LEDs). This specifies the type of lighting.
- 00: Further specifies the category.
- 91: Other. This is a residual category for LEDs not specifically classified elsewhere.
- In essence: This HS code is for the LED components themselves – the actual light-emitting diodes used in the strip.
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HS Code 3926.90.99.89: Other articles of plastics and articles of other materials of headings 3901 to 3914: Other: Other Other
- 39: Plastics and articles thereof. This chapter covers products made of plastic.
- 26: Other articles of plastics and articles of other materials of headings 3901 to 3914. This indicates items made from plastic or other materials within the 3901-3914 range.
- 90: Other. This is a broad category for plastic articles not specifically classified elsewhere.
- 99: Other. Further specifies the category.
- 89: Other. This is a residual category for plastic articles not specifically classified elsewhere.
- In essence: This HS code likely covers the housing, circuit board, and other non-LED components of the LED strip – the plastic parts and supporting materials.
Tax Implications
Here's a breakdown of the tax rates associated with each HS code:
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HS Code 8539.52.00.91 (LED Components):
- Basic Duty: 2.0%
- Additional Duty: 0.0%
- Additional Duty (Post April 2, 2025): 30%
- Total Tax: 32.0%
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HS Code 3926.90.99.89 (Housing/Supporting Materials):
- Basic Duty: 5.3%
- Additional Duty: 7.5%
- Additional Duty (Post April 2, 2025): 30%
- Total Tax: 42.8%
Important Considerations & Recommendations
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Material Composition: It's crucial to confirm the exact materials used in the LED strip. If the housing is not plastic, the HS code 3926.90.99.89 may be incorrect.
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Single vs. Multiple Components: If the LED strip is sold as a complete, integrated unit, you might be able to classify it under a single HS code. However, customs officials may require separate declarations for distinct components.
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Certification: Depending on the destination country, LED products may require specific certifications (e.g., CE, RoHS, UL). Please verify the required certifications for your target market.
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Valuation: Ensure the declared value accurately reflects the transaction value. Customs may challenge valuations that appear inaccurate.
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April 2, 2025 Tariff Changes: Be aware of the significant tariff increases scheduled for April 2, 2025. Plan your shipments accordingly.
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Detailed Description: Provide a very detailed description of the LED strip to customs, including its intended use, specifications, and materials. This can help avoid delays and disputes.
Disclaimer: I am an AI assistant and cannot provide definitive customs advice. This information is for general guidance only. It is essential to consult with a qualified customs broker or consultant for accurate and specific advice tailored to your situation.