光源
CN → US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 8543707100 | 37.0% | CN | US | Official Doc |
| 8543709860 | 37.6% | CN | US | Official Doc |
| 8539510000 | 35.0% | CN | US | Official Doc |
| 9405428410 | 38.9% | CN | US | Official Doc |
| 8539520091 | 12.0% | CN | US | Official Doc |
AI Analysis
💡 Light Source (光源)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: Do You Really Understand "Light Sources"?
A "Light Source" (光源) in international trade refers to devices that emit light, primarily for illumination or signal transmission. Depending on their internal structure, functionality, and specific application, they fall into different Harmonized System (HS) categories. The distinction is critical because the tax implications vary significantly.
Key Classification Logic: * Generic/Electronic Components: If the device is considered a general electrical appliance or component without a specific lighting form factor. * LED-Specific: If the device is explicitly designed for Light Emitting Diodes (LEDs) and matches LED product definitions. * Illumination Fixtures: If the device is shaped or designed specifically as a lighting fixture/apparatus.
⚠️ Critical Distinction:
- If the product is a general electrical unit with independent functions but not strictly a "lamp" → Group A (8543)
- If the product is a specialized LED light source → Group B (8539)
- If the product is a completed lighting fixture/apparatus → Group C (9405)
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Application Scenario | Key Classification Logic |
|---|---|---|---|
8543.70.71.00 |
Electrical apparatus with individual functions, n.e.s. (Light source consistent with electric lamp tube usage) | General-purpose light sources, fallback category for specific uses | ✅ Generic fallback category |
8543.70.98.60 |
Electrical apparatus with individual functions (Independent functional appliance) | Appliances with independent functions, machine/device attributes | ✅ Independent functional unit |
8539.51.00.00 |
Discharge lamps (Inferred as electronic component material) | LED sources/discharge lamps; inferred as electronic component | ✅ Electronic component nature |
9405.42.84.10 |
Lighting fixtures and lighting accessories (Specifically for LEDs) | Lighting apparatus形态 (Form), specifically designed for LEDs | ✅ Finished lighting fixture |
8539.52.00.91 |
Electric filament or discharge lamps (LED light source product) | Functionally consistent with LED light sources | ✅ Specific LED product |
🔍 Key Reminder:
- 8543 Series: Treats the light source as an electrical apparatus/device. Suitable for general-purpose or industrial light sources that don't fit strict "lamp" definitions.
- 8539 Series: Treats the light source as a specific lamp/LED product. Suitable for commercial LED bulbs, tubes, or discharge lamps.
- 9405 Series: Treats the light source as a lighting fixture/apparatus. Suitable if the product includes the housing or is intended as a complete lighting unit.
💰 III. 2026 Latest Tariff Rate Details (Including Surtaxes, Policy Surcharges)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Time: Post-November 10, 2025 (including subsequent imports)
🎯 1. 8543.70.71.00 —— Light Source (Generic/Electrical Apparatus)
| Item | Content |
|---|---|
| Base Tariff | 2.0% (ad valorem) |
| USITC Surtax | +25.0% (Section 301 Tariffs) |
| 122 Clause Tariff | +10.0% (Specific Chinese origin surtax) |
| Total Tariff | 37.0% |
| Tax Calculation | CIF Value × 37% |
| De Minimis Eligibility | ❌ Not Eligible (High tariff rate) |
| Legal Basis Path | Base: 2.0% → Sec 301: 25.0% → 122 Clause: 10.0% |
📌 Explanation:
- This code treats the product as a general electrical apparatus.
- Total Rate: 37.0%. This is a high-cost category for Chinese exports.
- The 25% surtax is due to Section 301 trade actions.
- The additional 10% is a specific 122-clause surtax targeting Chinese products.
🎯 2. 8543.70.98.60 —— Independent Functional Electrical Apparatus
| Item | Content |
|---|---|
| Base Tariff | 2.6% (ad valorem) |
| USITC Surtax | +25.0% (Section 301 Tariffs) |
| 122 Clause Tariff | +10.0% (Specific Chinese origin surtax) |
| Total Tariff | 37.6% |
| Tax Calculation | CIF Value × 37.6% |
| De Minimis Eligibility | ❌ Not Eligible |
| Legal Basis Path | Base: 2.6% → Sec 301: 25.0% → 122 Clause: 10.0% |
📌 Note:
- Very similar to the previous code, but with a slightly higher base rate (2.6% vs 2.0%).
- Total Rate: 37.6%.
- Suitable for light sources that are considered "independent functional appliances" or machines.
🎯 3. 8539.51.00.00 —— Discharge Lamps (Electronic Component Material)
| Item | Content |
|---|---|
| Base Tariff | 0.0% (ad valorem) |
| USITC Surtax | +25.0% (Section 301 Tariffs) |
| 122 Clause Tariff | +10.0% (Specific Chinese origin surtax) |
| Total Tariff | 35.0% |
| Tax Calculation | CIF Value × 35.0% |
| De Minimis Eligibility | ❌ Not Eligible |
| Legal Basis Path | Base: 0.0% → Sec 301: 25.0% → 122 Clause: 10.0% |
📌 Explanation:
- This code assumes the light source is functionally equivalent to LED/discharge lamps and is classified under electronic components.
- Total Rate: 35.0%. This is 2% cheaper than the 8543 series due to the 0% base tariff.
- Ideal if the product can be justified as a standard discharge lamp or LED component.
🎯 4. 9405.42.84.10 —— Lighting Fixtures (Specifically for LEDs)
| Item | Content |
|---|---|
| Base Tariff | 3.9% (ad valorem) |
| USITC Surtax | +25.0% (Section 301 Tariffs) |
| 122 Clause Tariff | +10.0% (Specific Chinese origin surtax) |
| Total Tariff | 38.9% |
| Tax Calculation | CIF Value × 38.9% |
| De Minimis Eligibility | ❌ Not Eligible |
| Legal Basis Path | Base: 3.9% → Sec 301: 25.0% → 122 Clause: 10.0% |
📌 Note:
- This code classifies the product as a lighting fixture/apparatus (Form of lighting appliance).
- Total Rate: 38.9%. This is the highest tariff among the options due to the higher base rate (3.9%).
- Only use this if the product is clearly a finished lighting fixture or specifically designed LED lamp housing.
🎯 5. 8539.52.00.91 —— Electric Filament/Discharge Lamps (LED Light Source)
| Item | Content |
|---|---|
| Base Tariff | 2.0% (ad valorem) |
| USITC Surtax | 0.0% (No Section 301 Surtax Applied) |
| 122 Clause Tariff | +10.0% (Specific Chinese origin surtax) |
| Total Tariff | 12.0% |
| Tax Calculation | CIF Value × 12.0% |
| De Minimis Eligibility | ❌ Not Eligible (Due to 122 Clause) |
| Legal Basis Path | Base: 2.0% → Sec 301: 0.0% → 122 Clause: 10.0% |
📌 Critical Advantage:
- This code offers the lowest total tariff: 12.0%.
- Why? It benefits from 0% Section 301 Surtax (likely due to specific product exclusions or classifications under 8539.52).
- However, it still bears the 10% 122-clause surtax.
- Ideal Scenario: If your product is a standard LED light source (bulb, tube, etc.), this is the most cost-effective classification.
🛠️ IV. Customs Clearance Practical Advice (Battle-Tested Pitfall Avoidance)
✅ 1. Preparation Checklist (Mandatory Documents)
| Document | Required | Explanation |
|---|---|---|
| ✅ Product Specifications | ✔️ | Must include: Type (LED/Discharge), Wattage, Voltage, Base Type, Lumen Output. |
| ✅ Circuit Diagram/Structure | ✔️ | To prove whether it's a "component" (8539) or "appliance" (8543). |
| ✅ Product Photos (With Label) | ✔️ | Clear view of model number, brand, and input/output parameters. |
| ✅ Third-Party Test Reports | ✔️ | Energy Star, UL, FCC, CE (if applicable). |
| ✅ Commercial Invoice | ✔️ | Must accurately describe the product as "LED Light Source" or "Discharge Lamp." |
| ✅ Certificate of Origin (CO) | ✔️ | Critical for 122-clause surtax determination. |
| ✅ Packing List | ✔️ | To show if items are sold individually or as kits. |
✅ 2. Declaration Strategy (Key Mnemonic)
🔥 "Check the Base: 0% vs 2% vs 4%, Avoid 38.9% if Possible!"
| Scenario | Correct HS Code | Why? | Risk if Wrong |
|---|---|---|---|
| Standard LED Bulb/Tube | 8539.52.00.91 |
Lowest tax (12%). Fits "LED Light Source" definition. | Misclassify as 9405 → Tax jumps to 38.9%! |
| Industrial Light Source (General) | 8543.70.71.00 or 8539.51.00.00 |
Tax ~35-37%. Fits "Electronic/Discharge" definition. | Over-declaring as fixture → Unnecessary tax. |
| Finished Lighting Fixture | 9405.42.84.10 |
Highest tax (38.9%). For complete luminaires. | Under-declaring as component → Potential penalty. |
| Independent Functional Unit | 8543.70.98.60 |
Tax 37.6%. For complex electrical apparatus. | N/A |
✅ 3. Special Circumstances Handling
| Situation | Handling Advice |
|---|---|
| OEM Custom LED Strips | If flexible and component-like, try 8543.70.71.00 or 8539.51.00.00. Avoid 9405. |
| LED Panel Lights | If it's a panel with integrated drivers, it may fall under 9405.42.84.10 (Fixture) → High Tax. Check if driver can be separated. |
| Discharge Lamps (e.g., HID, Fluorescent) | Use 8539.51.00.00 (35%) or 8539.52.00.91 (12%) if applicable. |
| Smart Lighting Controllers | Not a light source itself → May fall under 8537.10.00.00 (Control Panels) → Check different tax profile. |
🌍 V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Key Certifications | Notes |
|---|---|---|---|---|
| 🇺🇸 United States | 8539.52.00.91 |
12.0% (Best Option) | FCC, UL | 9405 codes face ~38.9% |
| 🇺🇸 United States | 9405.42.84.10 |
38.9% (Highest) | FCC, UL | Avoid if possible |
| 🇨🇳 China | 8539.52.00.91 |
~2-13% (Varies) | CCC | Domestic tax structure different |
| 🇪🇺 European Union | 8539.51.00.00 |
0-4% | CE, RoHS | No 122/301 surtaxes |
| 🇦🇺 Australia | 8539.52.00.91 |
5% | RCM | No major surtaxes |
📌 Conclusion:
- The US market is the most challenging due to Section 301 and 122-clause surtaxes.
-8539.52.00.91is the golden ticket for standard LED light sources entering the US, offering a 25-26% tax saving compared to other categories.
-9405.42.84.10is the most expensive and should only be used for finished lighting fixtures.
📌 VI. Common Errors & Pitfall Guide (Lessons Learned)
❌ Error 1: Declaring an LED Bulb as a "Lighting Fixture" (9405)
👉 Consequence: Tax jumps from 12% to 38.9%.
👉 Fix: Ensure description emphasizes "LED Light Source" or "Bulb," not "Fixture" or "Luminaire."
❌ Error 2: Declaring a Discharge Lamp under 8543.70.71.00
👉 Consequence: Tax is 37% vs 35% or 12% if correctly classified under 8539.
👉 Fix: Verify if the product is an electronic component/discharge lamp (8539) vs. general electrical apparatus (8543).
❌ Error 3: Missing 122-Clause Declaration
👉 Consequence: Even with correct HS Code, failing to declare Chinese origin properly can lead to 10% penalty or seizure.
👉 Fix: Ensure Certificate of Origin clearly states "Made in China."
❌ Error 4: Using Generic Terms like "Light"
👉 Consequence: Customs may apply the highest duty rate or demand clarification.
👉 Fix: Use precise terms: "LED Light Source, Model XYZ, 120V, 10W."
✅ Correct Approach:
"LED Light Source, Bulb Type, E27 Base, 10W, 120V, Model ABC, Certified FCC/RoHS, HS Code 8539.52.00.91"
🎯 VII. Conclusion: Precision Classification, Cost Reduction!
🎯 Remember the Mnemonic:
🔹 "8539.52 is King (12%), 9405 is Queen (38.9%), 8543 is Prince (37%)."
🔹 "Check the Base: 0%, 2%, 3.9%. The lower the base, the lower the final tax!"
📌 Pro Tip:
If your product is a standard LED bulb or tube, fight for classification under 8539.52.00.91. It saves you ~26% in taxes compared to other categories.
For industrial or specialized light sources, 8539.51.00.00 (35%) or 8543.70.71.00 (37%) are the alternatives.
📣 Immediate Action:
📞 Consult a professional customs broker.
📤 Provide detailed product specs and photos.
🚀 Apply for Advance Ruling (if available) to lock in the 12% rate!
✨ Professional Customs Clearance Starts with Accurate Classification!
💼 Every Percent of Tax Saved is Pure Profit!
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) — Broad category of goods (e.g., Chapter 84: Machinery and Mechanical Appliances)
- Heading (4 digits) — More specific grouping within the chapter
- Subheading (6 digits) — Internationally standardized breakdown, used by all WCO member countries
- National subdivisions (8-10 digits) — 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 — The standard duty rate applied to WTO members
- General rate — Applied to countries without trade agreements
- Trade remedy duties — 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.