HS Code | Product Description | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
---|---|---|---|---|---|---|
8539212040 | 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: --> Other filament lamps, excluding ultraviolet or infrared lamps: --> Tungsten halogen: --> Designed for a voltage not exceeding <il>100 V</il> --> For vehicles of subheading 8701.21, 8701.22, 8701.23, 8701.24 or 8701.29 or heading 8702, 8703, 8704, 8705 or 8711 | Doc | 55.0% | CN | US | 2025-05-12 |
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 |
Okay, let's break down the HS codes and tax implications for your declared "LIGHT BULB" items. Here's a structured analysis to help you understand the classification and potential costs:
Understanding HS Codes – A Quick Guide
HS codes (Harmonized System codes) are internationally standardized codes used to classify traded products. The first 6 digits are generally the same worldwide, providing a common language for customs. Here's how to interpret them:
- Chapter (First 2 digits): Broad category of the product.
- Heading (First 4 digits): More specific grouping within the chapter.
- Subheading (First 6 digits): Further refinement of the product.
- HS Code (Full Code): Most detailed classification, often with country-specific variations.
Analysis of Your Items
1. Item 1: Tungsten Halogen Lamps for Vehicles (HS Code: 8539.21.20.40)
- Chapter 85: Electrical machinery and equipment and parts thereof; sound recording or reproducing apparatus, television-image multiplier apparatus, and parts thereof.
- Heading 8539: 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. This clearly identifies your product as a type of electric lamp.
- Subheading 8539.21: Other filament lamps, excluding ultraviolet or infrared lamps. This narrows it down to traditional filament lamps (not LEDs).
- 8539.21.20: Tungsten halogen lamps. Specifies the type of filament lamp.
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8539.21.20.40: Designed for a voltage not exceeding 100 V. Further specifies the voltage range and application.
- Application: Specifically for vehicles (subheading 8701.21, 8701.22, 8701.23, 8701.24 or 8701.29 or heading 8702, 8703, 8704, 8705 or 8711).
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Tax Details:
- Basic Duty: 0.0%
- Additional Duty: 25.0%
- Post April 2, 2025 Additional Duty: 30.0%
- Total Tax: 55.0%
2. Item 2: Other LED Lamps (HS Code: 8539.52.00.91)
- Chapter 85: Same as above – Electrical machinery and equipment.
- Heading 8539: Same as above – Electrical lamps and related parts.
- Subheading 8539.52: Light-emitting diode (LED) light sources. This identifies your product as an LED lamp.
- 8539.52.00: Light-emitting diode (LED) lamps.
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8539.52.00.91: Other. This is a catch-all for LED lamps not specifically classified elsewhere.
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Tax Details:
- Basic Duty: 2.0%
- Additional Duty: 0.0%
- Post April 2, 2025 Additional Duty: 30.0%
- Total Tax: 32.0%
Important Considerations & Recommendations:
- Voltage Check: Double-check the voltage of the Tungsten Halogen lamps. The HS code is specific to lamps ≤ 100V. If your lamps are higher voltage, the HS code will be different.
- Vehicle Specificity: Confirm that the Tungsten Halogen lamps are specifically designed for vehicles as indicated in the HS code description.
- LED Lamp Details: For the LED lamps, be prepared to provide detailed specifications if requested by customs.
- Material Composition: Customs may inquire about the materials used in the lamps (e.g., glass, plastic, metal).
- Certification: Depending on the destination country, you may need certifications (e.g., CE, RoHS, UL) for the lamps. Please verify the required certifications for your specific import destination.
- Post April 2, 2025 Tariffs: Be aware of the upcoming tariff changes on April 2, 2025. Factor the potential 30% additional duty into your cost calculations.
- Single Invoice: If you are importing both types of lamps on the same invoice, customs may scrutinize the classification more closely. Ensure clear differentiation between the products.
Disclaimer: I am an AI assistant and this information is for general guidance only. HS code classification can be complex and is ultimately determined by customs authorities. It is always recommended to consult with a qualified customs broker or import specialist for accurate classification and compliance.