HS Code | Product Description | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
---|---|---|---|---|---|---|
8539510000 | 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) modules | Doc | 170.0% | CN | US | 2025-04-15 |
9405418440 | 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: Other electric luminaires and lighting fittings: Photovoltaic, designed for use solely with light-emitting diode (LED) light sources: Other: Other | Doc | 173.9% | CN | US | 2025-04-15 |
Okay, let's break down the classification and tax implications for your declared items, "MR16 LED BULB", based on the HS codes provided.
Understanding the HS Codes & Classification
You have two HS codes associated with your declaration, which suggests your product could fall into either category depending on its specific characteristics. Here's a detailed look:
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HS Code 8539.51.00.00: Light-emitting diode (LED) light sources
- 85: Electrical machinery and equipment and parts thereof; sound recording or reproducing apparatus, television-image transmission or reproduction apparatus, and parts thereof. This broadly covers electrical components.
- 39: Electrical lamps and lighting fittings. This narrows it down to lighting products.
- 51: Specifically, light-emitting diodes (LEDs).
- 00.00: This further specifies the LED light source itself. This code is generally used for the LED chip/module before it's integrated into a complete lighting fixture.
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HS Code 9405.41.84.40: 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
- 94: Furniture, bedding, lighting signs, prefabricated buildings. This covers a broader range of items.
- 05: Luminaires and lighting fittings.
- 41: Electric luminaires and lighting fittings.
- 84: Other electric luminaires and lighting fittings.
- 40: Other: Other. This code is generally used for complete lighting fixtures designed for use with LED light sources.
Tax Implications (as provided)
Here's a breakdown of the tax rates associated with each HS code:
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HS Code 8539.51.00.00 (LED Light Source):
- Basic Duty: 0.0%
- Additional Tariff: 25.0%
- Post-April 11, 2025 Additional Tariff: 145%
- Total Tax: 170.0%
-
HS Code 9405.41.84.40 (Complete LED Fitting):
- Basic Duty: 3.9%
- Additional Tariff: 25.0%
- Post-April 11, 2025 Additional Tariff: 145%
- Total Tax: 173.9%
Which HS Code Should You Use?
This is crucial. Here's how to determine the correct code:
- If you are importing just the LED module/chip itself (not assembled into a fixture): Use 8539.51.00.00.
- If you are importing a complete lighting fixture (e.g., an MR16 LED bulb with a base, housing, and driver) that is ready to be installed: Use 9405.41.84.40.
Important Considerations & Recommendations:
- Material & Valuation: The customs authorities will scrutinize the declared value and material composition. Ensure your declared value accurately reflects the transaction price.
- Certification: Depending on the destination country, you may need certifications (e.g., CE, RoHS, UL) for lighting products. Please verify the specific requirements for your import country.
- April 11, 2025 Tariff Increase: Be aware of the significant tariff increase scheduled for April 11, 2025. Factor this into your cost calculations.
- Detailed Product Description: Provide a very detailed description of your product to customs. Include specifications, materials, and intended use.
- Seek Professional Advice: Given the potential for high tariffs and the importance of accurate classification, I strongly recommend consulting with a customs broker or import/export specialist in your destination country. They can provide tailored advice based on your specific situation.
Disclaimer: I am an AI assistant and cannot provide definitive customs classification advice. This information is for general guidance only. Customs regulations are complex and subject to change. Always consult with qualified professionals for accurate and up-to-date information.