HS Code | Product Description | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
---|---|---|---|---|---|---|
9001904000 | Optical fibers and optical fiber bundles; optical fiber cables other than those of heading 8544; sheets and plates of polarizing material; lenses (including contact lenses), prisms, mirrors and other optical elements, of any material, unmounted, other than such elements of glass not optically worked: --> Other: --> Lenses | Doc | 55.0% | CN | US | 2025-05-12 |
8539293060 | 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: --> Other: --> Designed for a voltage not exceeding <il>100 V:</il> --> Other: --> Other | Doc | 37.5% | CN | US | 2025-05-12 |
7014003000 | Signaling glassware and optical elements of glass (other than those of heading 7015), not optically worked: --> Other: --> Lenses and filters, and parts thereof | Doc | 58.4% | CN | US | 2025-05-12 |
Okay, let's break down the HS codes and tax implications for your "MAGNIFYING GLASS WITH LIGHT READING" declaration. Here's a structured analysis to help you understand the classification and potential costs.
Understanding HS Codes: A Quick Primer
HS codes (Harmonized System codes) are internationally standardized codes used to classify traded products. The first two digits generally indicate the chapter, the next two the subheading, and so on. Here's how to interpret the codes you provided:
- Chapter 90: Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; clocks and watches; musical instruments; parts and accessories thereof.
- Chapter 85: Electrical machinery and equipment, their parts; sound recording or reproducing apparatus, television-image transmission apparatus, and apparatus for carrying out not elsewhere specified functions.
- Chapter 70: Glass and glass articles.
Detailed Analysis of Your Items
Let's examine each item individually:
1. HS Code: 9001.90.40.00 – Other Lenses (Optical Fibers, etc.)
- 90: Chapter – Optical, photographic, etc. instruments.
- 01: Subheading – Optical fibers, bundles, cables, lenses, prisms, mirrors, etc. (unmounted).
- 90: Further breakdown – Other lenses.
- 40.00: Specific code for other lenses.
- Tax Implications:
- Basic Duty: 0.0%
- Additional Tariff: 25.0%
- Post-April 2, 2025: Additional Tariff increases to 30.0%
- Total Tax: 55.0%
- Notes: This code likely applies to the optical component of the magnifying glass – the lens itself. It's important to confirm this is the correct classification based on the lens material and function.
2. HS Code: 8539.29.30.60 – Other Filament Lamps (LED Light Sources)
- 85: Chapter – Electrical machinery and equipment.
- 39: Subheading – Electrical filament or discharge lamps, LED light sources.
- 29: Further breakdown – Other filament lamps (excluding UV/IR).
- 30: Further breakdown – Designed for a voltage not exceeding 100V.
- 60: Specific code for other lamps.
- Tax Implications:
- Basic Duty: 0.0%
- Additional Tariff: 7.5%
- Post-April 2, 2025: Additional Tariff increases to 30.0%
- Total Tax: 37.5%
- Notes: This code applies to the lighting component – the LED light source within the magnifying glass. The voltage specification is crucial here.
3. HS Code: 7014.00.30.00 – Lenses and Filters (Signaling Glassware)
- 70: Chapter – Glass and glass articles.
- 14: Subheading – Signaling glassware and optical elements of glass (not optically worked).
- 00: Further breakdown – Other.
- 30: Further breakdown – Lenses and filters, and parts thereof.
- 00: Specific code for lenses and filters.
- Tax Implications:
- Basic Duty: 3.4%
- Additional Tariff: 25.0%
- Post-April 2, 2025: Additional Tariff increases to 30.0%
- Total Tax: 58.4%
- Notes: This code could apply if the lens is made of glass and is not considered "optically worked" (meaning it hasn't undergone precision shaping for optical purposes). This is where it gets tricky, as the degree of processing matters.
Important Considerations & Recommendations
- Material Composition: The material of the lens is critical. Is it glass, plastic, or another material? This will heavily influence the correct HS code.
- Optical Working: How precisely is the lens made? If it's a high-precision lens, 9001.90.40.00 is more likely. If it's a simpler glass lens, 7014.00.30.00 might be appropriate.
- Voltage: Confirm the voltage of the LED light source to ensure accurate classification under 8539.29.30.60.
- Combined Goods: Since your product is a combination of optical and electrical components, you may need to consider if it qualifies for a preferential tariff classification. This is complex and may require a ruling from customs.
- Certifications: Depending on the intended use of the magnifying glass (e.g., medical, safety), you may need specific certifications (CE, RoHS, etc.). Check the import regulations for your destination country.
- Single Declaration: You may need to declare each component separately, or you may be able to declare the entire magnifying glass under a single HS code. This depends on customs regulations.
Next Steps:
- Provide more details about the lens material and manufacturing process.
- Confirm the voltage of the LED light source.
- Consult with a customs broker in your destination country. They can provide expert guidance on the correct HS code and import requirements.
- Consider obtaining a binding tariff ruling from customs. This will provide certainty about the classification and tax implications.
Disclaimer: I am an AI assistant and cannot provide definitive customs advice. This information is for general guidance only. Always consult with a qualified customs broker or authority for accurate and up-to-date information.