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 |
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 "LED WORK LIGHT" declaration. You've received two HS codes, which suggests the item might be categorized in multiple ways depending on its components and specific characteristics. Here's a detailed analysis:
1. HS Code: 8539.52.00.91 – Light-emitting diode (LED) lamps Other
- Chapter 85: Electrical machinery and equipment; parts thereof. This chapter covers a broad range of electrical devices.
- 8539: Electrical lamps and lighting fittings. This narrows it down to lighting products.
- 8539.52: Light-emitting diode (LED) light sources. Specifically focuses on LED lighting.
- 8539.52.00: LED lamps.
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8539.52.00.91: Other LED lamps. This is a residual subheading for LED lamps not specifically classified elsewhere.
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Tax Implications:
- Basic Duty: 2.0%
- Additional Duty: 0.0% currently.
- Post April 2, 2025 Additional Duty: 30% (This is a significant increase, so plan accordingly!)
- Total Tax: 32.0%
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Important Considerations:
- Functionality: This HS code is most appropriate if the item is primarily functioning as a complete lighting unit.
- Components: If the LED light is integrated into a larger device (e.g., a machine, a tool), a different HS code might be more suitable.
- Certification: Depending on the destination country, you may need certifications like CE, RoHS, or UL to demonstrate compliance with safety and environmental standards. Please check the import regulations of your destination country.
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2. HS Code: 3926.90.99.89 – Other articles of plastics and articles of other materials of headings 3901 to 3914: Other: Other Other
- Chapter 39: Plastics and articles thereof. This chapter covers products made from plastic.
- 3926: Other articles of plastics and articles of other materials of headings 3901 to 3914. This covers a wide range of plastic products.
- 3926.90: Other articles.
- 3926.90.99: Other.
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3926.90.99.89: Other Other. This is a very broad residual subheading.
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Tax Implications:
- Basic Duty: 5.3%
- Additional Duty: 7.5% currently.
- Post April 2, 2025 Additional Duty: 30% (Again, a substantial increase.)
- Total Tax: 42.8%
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Important Considerations:
- Material Composition: This HS code is likely applicable if the housing or significant structural components of the LED work light are made of plastic.
- Functionality: If the plastic components are simply for housing and don't contribute to the light's primary function, this code might be appropriate.
- Single vs. Multiple Components: If the light is comprised of many plastic parts, this code could be used.
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Recommendation & Next Steps:
- Dominant Material: Determine the primary function and material of your LED work light. Is it primarily a lighting unit (8539.52.00.91) or is the plastic housing a significant part of its construction (3926.90.99.89)?
- Detailed Description: Provide a more detailed description of the LED work light's construction. What materials are used for the housing, lens, and other components?
- Single Declaration: You likely cannot declare the item under both HS codes simultaneously. Choose the code that best reflects the dominant characteristic of the product.
- Value & Origin: Double-check the declared value and country of origin. Incorrect information can lead to penalties.
- April 2, 2025 Changes: Be prepared for the increased additional duties on April 2, 2025. Factor this into your pricing and planning.
- Destination Country Regulations: Crucially, verify the import regulations of the destination country. They may have specific requirements for LED lighting, including safety standards, labeling, and certifications.
Disclaimer: I am an AI assistant and cannot provide definitive customs classification advice. This information is for general guidance only. It is always best to consult with a licensed customs broker or the customs authority in your destination country for accurate and specific guidance.