| HS Code | Product Description | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
|---|---|---|---|---|---|---|
| 8539490080 | 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: --> Ultraviolet or infrared lamps; arc lamps: --> Other --> Other | Doc | 57.4% | CN | US | 2025-05-12 |
Okay, let's break down the classification and tax implications for your declared item, "NAIL LAMP," based on the HS Code provided: 8539.49.00.80.
Here's a structured explanation:
1. HS Code Breakdown (Understanding the Digits)
- 85: This chapter covers "Electrical machinery and equipment; parts thereof; sound recording or reproducing apparatus, television-image or sound-reproducing apparatus, and parts and accessories of such articles." Essentially, it covers a broad range of electrical devices.
- 39: Within Chapter 85, this heading specifically covers "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 narrows it down to lighting equipment.
- 49: This subheading focuses on "Ultraviolet or infrared lamps; arc lamps." This indicates your nail lamp utilizes UV or infrared technology (common for curing gel polish).
- 00: Further specifies the item.
- 80: This is the final digit, indicating "Other" within the category. This suggests your nail lamp doesn't fall into a more specific sub-classification within UV/IR lamps.
Therefore, 8539.49.00.80 is assigned to your nail lamp because it's an electrical lamp using UV or IR technology, and doesn't fit into a more defined category.
2. Tax Implications
Based on the provided data:
- Basic Tariff: 2.4%
- Additional Tariff: 25.0% (currently)
- Additional Tariff (After April 2, 2025): 30.0%
- Total Tax: 57.4% (currently)
Important Considerations & Recommendations:
- Material Composition: The tax rate can sometimes be affected by the materials used in the lamp. Please double-check the material composition of the lamp's housing, base, and any internal components.
- Single Price: The declared value (single price) of the nail lamp is crucial. Customs will assess duties based on this value. Ensure the declared value is accurate and reflects the actual transaction price.
- Certification: Depending on the destination country's regulations, nail lamps may require specific certifications (e.g., CE marking for safety, RoHS for hazardous substances). Please verify the import requirements of the destination country to avoid delays or rejection of your shipment.
- Functionality: Confirm that the primary function of the lamp is indeed UV/IR curing. If it has other significant functions (e.g., a built-in fan, a timer with advanced features), it could potentially lead to a different HS code classification.
- Future Tariff Changes: Be aware of the tariff increase scheduled for April 2, 2025. Factor this into your cost calculations if importing after that date.
Disclaimer: I am an AI assistant and this information is for general guidance only. Customs regulations are complex and subject to change. It is always recommended to consult with a licensed customs broker or the customs authorities of the importing country for definitive classification and tax advice.