Downlight
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 9405490000 | 38.9% | CN | US | Official Doc |
| 9405428440 | 38.9% | CN | US | Official Doc |
| 8536610000 | 37.7% | CN | US | Official Doc |
| 8536698000 | 37.7% | CN | US | Official Doc |
| 8539520091 | 12.0% | CN | US | Official Doc |
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AI Analysis
π Downlights (Recessed Lighting Fixtures)
π HS Code Reference & Clearance Guide | 2026 Latest Tariff Analysis | Professional Customs Strategy
π Section I: Product Definition & Classification: Do You Really Know "Downlights"?
Downlights are recessed or surface-mounted LED lighting fixtures designed to illuminate specific areas from above. In international trade, they are categorized based on functionality, component integration, and electrical configuration:
Category A: Complete Lighting Fixtures
- Fully integrated units with housing, LED driver, lens, and power supply.
- Classified under 9405.49.00.00 (Other electric lamps and lighting fittings) or 9405.42.84.40 (Other electric lamps and lighting fittings).
Category B: Lighting Components
- Components like sockets, plugs, or electrical connectors specifically for lighting.
- Classified under 8536.61.00.00 (Plugs and sockets for lighting) or 8536.69.80.00 (Other electrical fittings).
Category C: LED-Specific Components
- Standalone LED modules or lamps (without housing) intended for integration into fixtures.
- Classified under 8539.52.00.91 (LED lamps).
β οΈ Critical Distinction:
- If the downlight is a complete unit (housing + LED + driver) β Use 9405.49.00.00 / 9405.42.84.40.
- If it is only a component (socket, plug, or LED module) β Use 8536.61.00.00 / 8536.69.80.00 / 8539.52.00.91.
- Misclassification can lead to extreme tariff penalties (e.g., 38.9% vs. 12.0%).
π¦ Section II: HS Code Classification Details (2026 Tariff Reference)
| HS Code | Product Description | Application Scenario | Tax Rate |
|---|---|---|---|
9405.49.00.00 |
Downlights as electric lighting fixtures, general category | Standard recessed downlights (housing + LED + driver) | 38.9% |
9405.42.84.40 |
Downlights as electric lighting appliances, other category | Specialized downlights (e.g., smart, high-bay, industrial) | 38.9% |
8536.61.00.00 |
Downlight components: sockets, plugs, sockets for lighting | Isolated sockets/plugs for lighting systems | 37.7% |
8536.69.80.00 |
Downlight components: other electrical fittings for lighting | Non-standard connectors, adapters for lighting | 37.7% |
8539.52.00.91 |
Downlights as standalone LED lamps/modules | LED bulbs/modules without housing (e.g., retrofit kits) | 12.0% |
π Key Reminder:
- Complete downlights (with housing) must be declared under 9405 codes (38.9% tariff).
- Component-only shipments (e.g., sockets, LEDs) fall under 8536 (37.7%) or 8539 (12.0%).
- Never declare a complete downlight as an LED module to avoid misclassification penalties.
π° Section III: 2026 Latest Tariff Rate Breakdown (Including Add-On Taxes)
β Applicable Country: USA
β Origin: China (CN)
β Effective Date: November 10, 2025 (and subsequent imports)
π― 1. 9405.49.00.00 & 9405.42.84.40 β Complete Downlights
| Item | Content |
|---|---|
| Base Duty Rate | 3.9% (ad valorem) |
| Section 301 Add-On Duty | +25.0% (China-specific) |
| Section 122 Duty | +10.0% (China-specific) |
| Total Tax Rate | 38.9% |
| Tax Calculation | CIF Value Γ 38.9% |
| De Minimis Exemption | β Not Eligible |
| Legal Pathway | IEEPA:9903.01.25 β USITC:9405.49.00.00 β FOOTNOTE:9903.88.01 |
π Explanation:
- 3.9% is the standard MFN duty for lighting fixtures.
- 25% is the Section 301 "Section 301 Add-On Duty" for China-origin goods.
- 10% is the Section 122 "Section 122 Duty" (China-specific).
- Total: 38.9% β Extremely high. Must be factored into cost calculations.
π― 2. 8536.61.00.00 & 8536.69.80.00 β Downlight Components
| Item | Content |
|---|---|
| Base Duty Rate | 2.7% (ad valorem) |
| Section 301 Add-On Duty | +25.0% |
| Section 122 Duty | +10.0% |
| Total Tax Rate | 37.7% |
| Tax Calculation | CIF Value Γ 37.7% |
| De Minimis Exemption | β Not Eligible |
| Legal Pathway | IEEPA:9903.01.24 β USITC:8536.61.00.00 β FOOTNOTE:9903.88.01 |
π Note:
- Slightly lower base rate (2.7%) than complete fixtures (3.9%), but Section 301 + 122 still apply.
- Total: 37.7% β Still very high, but marginally better than 38.9%.
π― 3. 8539.52.00.91 β Standalone LED Downlight Modules
| Item | Content |
|---|---|
| Base Duty Rate | 2.0% (ad valorem) |
| Section 301 Add-On Duty | 0.0% (Exempt) |
| Section 122 Duty | +10.0% |
| Total Tax Rate | 12.0% |
| Tax Calculation | CIF Value Γ 12.0% |
| De Minimis Exemption | β Not Eligible |
| Legal Pathway | IEEPA:9903.01.24 β USITC:8539.52.00.91 β FOOTNOTE:9903.88.01 |
π Critical Advantage:
- No Section 301 duty (0%) makes this the most tax-efficient option for LED modules.
- Total: 12.0% β Significantly lower than complete fixtures (38.9%).
- Strategy: Export LED modules only (no housing) to customers who assemble locally.
π οΈ Section IV: Customs Clearance Practical Advice (Pitfall Avoidance)
β 1. Documentation Checklist (Mandatory)
| Document | Required | Purpose |
|---|---|---|
| β Product Spec Sheet | βοΈ | Dimensions, voltage, wattage, LED type |
| β Circuit Diagram | βοΈ | Proves presence/absence of driver (critical for classification) |
| β Product Photos (Label + Housing) | βοΈ | Confirms whether itβs a complete unit or component |
| β Third-Party Certifications | βοΈ | FCC, UL, RoHS, Energy Star |
| β Commercial Invoice | βοΈ | Clearly state: "Downlight Fixture" vs. "LED Module" |
| β Certificate of Origin | βοΈ | For potential tariff exemptions (non-China origins) |
| β Packing List | βοΈ | Avoid splitting complete units into parts |
β 2. Classification Strategy (Golden Rules)
π₯ "Complete Units = 9405; Components = 8536/8539; Modules = 8539!"
| Scenario | Correct Classification | Incorrect Practice |
|---|---|---|
| Complete downlight (housing + LED + driver) | 9405.49.00.00 / 9405.42.84.40 |
Misdeclare as "LED Module" β 12% β 38.9% Penalty! |
| Socket/Plug Only | 8536.61.00.00 / 8536.69.80.00 |
Misdeclare as "Downlight Fixture" β 37.7% β 38.9% |
| LED Module Only (no housing) | 8539.52.00.91 |
Misdeclare as "Fixture" β 12% β 38.9% Penalty! |
| Downlight + Mounting Bracket | Declare as Fixture | Splitη³ζ₯ β Higher total tax |
β 3. Special Cases Handling
| Scenario | Recommendation |
|---|---|
| OEM Custom Downlights | Provide customer design specs to avoid "non-standard" classification |
| Downlights with Smart Controllers | Still classify under 9405 if integrated; separate controller if detached |
| Downlights for Medical/Industrial Use | May qualify for duty exemptions if proven "non-commercial" |
| Downlights for Military/Aerospace | ε―η³θ―· "Special Use" exemption, but requires prior approval |
π Section V: Global Market Comparison (2026 Tariff Rates)
| Country/Region | Recommended HS Code | Duty Rate | Certification | Notes |
|---|---|---|---|---|
| πΊπΈ USA | 9405.49.00.00 (Complete) |
38.9% | FCC + UL | High tariffs; use 8539.52.00.91 for modules (12%) |
| π¨π³ China | 9405.49.00.00 |
5% | CCC + RoHS | No add-on duties |
| πͺπΊ EU | 9405.49.00.00 |
0% (CE) | CE + ErP | No add-on duties |
| π¦πΊ Australia | 9405.49.00.00 |
5% | RCM | No add-on duties |
| π―π΅ Japan | 9405.49.00.00 |
0% | PSE | No add-on duties |
π Conclusion:
- USA is the only market with high tariffs (38.9% for fixtures, 12% for modules).
- China-origin downlights in the US face extreme costs β consider exporting modules only to avoid 38.9%.
π Section VI: Common Mistakes & Pitfall Avoidance
β Mistake 1: Declaring a complete downlight as an "LED Module"
π Result: 12% β 38.9% Penalty + Customs Seizure!
β Mistake 2: Splitting a complete downlight into "housing + LED + driver" for lower taxes
π Result: ζ―ι‘Ήη¨ηι«θΎΎ 38.9% β ζ»η¨ι’θΆ
100%οΌ
β Mistake 3: Failing to provide circuit diagrams for classification verification
π Result: Customs delays, reclassification, or re-exportation
β Mistake 4: Using vague terms like "Lighting Device" instead of "Downlight Fixture"
π Result: Misclassification risk, fines, or audit
β Best Practice:
"LED Downlight Fixture, Recessed, 12W, 120V, Housing + Driver + Lens, Model XYZ, FCC & UL Certified"
π― Section VII: Conclusion β Precision Classification Saves Money!
π― Key Takeaways:
πΉ "Complete Units = 38.9%, Modules = 12% β Choose Wisely!"
πΉ "HS Code Determines Tariff: A 1% Change Can Save $10,000!"
πΉ "Avoid Splitting: 38.9% Γ 3 = 116.7% Total Tax!"
π Pro Tip:
If your downlights are originally from Vietnam, Mexico, Thailand, or Malaysia, you may qualify for IEEPA Exemptions (0%β5% tariffs).
Action: Apply for Advance Rulings before shipment to avoid surprises.
π£ Immediate Action Required:
π Contact a Professional Customs Broker + Provide Product Images + Request HS Code Pre-Ruling
π Ensure Smooth Clearance, Maximize Profit, Minimize Risk!
β¨ Professional Classification = Cost Efficiency!
πΌ Every Dollar Saved Starts with the Right HS Code!
Customer Reviews
About HS Code Classification
The Harmonized System (HS) is an internationally standardized nomenclature developed by the World Customs Organization (WCO) to classify traded products. Over 200 countries use the HS system as the basis for customs tariffs, trade statistics, and import/export regulations.
Each HS code follows a hierarchical structure:
- Chapter (2 digits) β Broad category of goods (e.g., Chapter 84: Machinery and Mechanical Appliances)
- Heading (4 digits) β More specific grouping within the chapter
- Subheading (6 digits) β Internationally standardized breakdown, used by all WCO member countries
- National subdivisions (8-10 digits) β Country-specific extensions for further classification, such as US HTSUS 10-digit codes
Correct HS code classification is essential for smooth customs clearance, accurate duty payment, and compliance with trade regulations. Misclassification can lead to customs delays, overpayment of duties, or penalties.
When importing from CN to US, the applicable tariff rates may include:
- Most-Favored-Nation (MFN) rate β The standard duty rate applied to WTO members
- General rate β Applied to countries without trade agreements
- Trade remedy duties β Additional tariffs such as Section 301 (anti-dumping), Section 232 (national security), or countervailing duties
The information provided on this page is for reference purposes only. For official classification, please consult with your local customs authority or a licensed customs broker.