E14 Bulb
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 8539214040 | 37.6% | CN | US | 官方文档 |
| 8539228040 | 12.6% | CN | US | 官方文档 |
| 8539228040 | 12.6% | CN | US | 官方文档 |
| 8539214040 | 37.6% | CN | US | 官方文档 |
| 8539228040 | 12.6% | CN | US | 官方文档 |
商品图片
AI分析
💡 E14 Bulbs (Candle Tip LED/Incandescent Bulbs)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: Do You Really Know “E14 Bulbs”?
E14 bulbs, commonly known as candle tip bulbs, are small screw-base lamps primarily used for chandeliers, decorative lighting, and small fixtures. In international trade, the classification and tariff rates differ significantly depending on the light source technology (Tungsten/Halogen vs. LED/Other) and the application scenario (Household vs. Specialized).
Key Distinction Point: * Tungsten/Halogen Filament Lamps: Generally subject to higher tariffs due to "Section 301" and "Section 122" additional duties if originating from China. * LED/Other Solid-State Lighting: Generally classified under different subheadings with significantly lower additional tariffs.
⚠️ Critical Classification Logic: - If the bulb is a Tungsten/Halogen filament (traditional incandescent): It falls under 8539.21.40.40. - If the bulb is LED or other filament-style (non-tungsten) for household use: It falls under 8539.22.80.40.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Applicable Scenario | Tax Burden Level |
|---|---|---|---|
8539.21.40.40 |
Tungsten-Halogen Lamps or Similar Filament Lamps (Includes Traditional Incandescent/Edison Filament) |
E14 bulbs using tungsten filaments or halogen gas. Often inferred to be <500W. | 🔴 HIGH (37.6%) |
8539.22.80.40 |
Other Electric Filament Lamps / LED Lamps (Standard Household Lighting, 15W-150W) |
E14 bulbs using LED technology or other non-tungsten filaments for standard home lighting. | 🟢 LOW (12.6%) |
🔍 Key Note: - 8539.21.40.40 is reserved for traditional light sources (Tungsten/Halogen). These face severe trade penalties. - 8539.22.80.40 covers modern energy-efficient lighting (LEDs) or specific filament classifications for household use. These enjoy much lower additional tariffs.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Additional Duties & Policy Add-ons)
✅ Applicable Country: USA (US)
✅ Origin: China (CN) (Implied by the high total tax rates in data)
✅ Effective Time: Current regulations apply
🎯 1. 8539.21.40.40 —— Tungsten-Halogen / Similar Filament Lamps
| Item | Content |
|---|---|
| Base Duty | 2.6% |
| Section 301 Additional Duty | +25.0% |
| Section 122 Duty | +10.0% |
| Total Tariff Rate | 37.6% |
| Tax Calculation | CIF Value × 37.6% |
| De Minimis Exemption | ❌ Not Eligible (Standard de minimis does not apply to these high-tariff goods) |
| Legal Basis Path | Base Tariff → USITC:8539.21.40.40 → Section 301 → Section 122 |
📌 Explanation: - The 25% Section 301 tariff is a retaliatory duty against Chinese goods. - The 10% Section 122 tariff is an additional national security/trade balance duty. - Total: 37.6%. This is a very high tariff barrier. Importers must carefully verify if the product truly falls under this category or if a lower-rate alternative (like LED) is applicable.
🎯 2. 8539.22.80.40 —— Other Filament Lamps / LED Household Bulbs
| Item | Content |
|---|---|
| Base Duty | 2.6% |
| Section 301 Additional Duty | +0.0% |
| Section 122 Duty | +10.0% |
| Total Tariff Rate | 12.6% |
| Tax Calculation | CIF Value × 12.6% |
| De Minimis Exemption | ❌ Not Eligible (Based on structure, though lower rate, additional duties may still apply depending on specific sub-headings, but Section 301 is 0%) |
| Legal Basis Path | Base Tariff → USITC:8539.22.80.40 → Section 122 |
📌 Note: - Section 301 is 0% for this specific subheading, which saves the importer 25% compared to the tungsten category. - The 10% Section 122 duty still applies. - This category is ideal for LED E14 bulbs or modern filament-style LED bulbs designed for standard household use.
🛠️ IV. Customs Clearance Practical Advice (Battle-Proven Pitfall Guide)
✅ 1. Preparation Checklist (Mandatory)
| Material | Required | Description |
|---|---|---|
| ✅ Product Specs Sheet | ✔️ | Must clearly state: Wattage (e.g., 15W-150W), Voltage, Base Type (E14), Light Source Type (LED vs. Tungsten/Halogen). |
| ✅ Product Photos | ✔️ | Clear images of the bulb base, filament structure (if visible), and packaging. |
| ✅ Commercial Invoice | ✔️ | Must explicitly describe the item as "LED Candle Bulb" or "Tungsten Halogen Bulb" to match HS Code. |
| ✅ Packing List | ✔️ | List quantities, gross weight, and net weight. |
| ✅ Certifications | ✔️ | UL, ETL, FCC (if applicable), or CE marks. Helps prove product type. |
✅ 2. Declaration Tips (Key Mantras)
🔥 “LED vs. Tungsten, One Letter Changes the Price!”
| Scenario | Correct Declaration | Incorrect Action |
|---|---|---|
| LED E14 Bulb | HS: 8539.22.80.40Desc: "LED Candle Bulb, E14 Base, 15W, Household Use" |
Misdeclaring as "Tungsten Bulb" → Pay 37.6% instead of 12.6% |
| Traditional Incandescent | HS: 8539.21.40.40Desc: "Tungsten Filament Bulb, E14, <500W" |
Trying to force it into LED category → Customs Audit & Penalty |
| Mixed Shipment | Split申报! | Mixing LED and Tungsten in one HS Code → Risk of reclassification for whole shipment |
✅ 3. Special Handling Cases
| Situation | Handling Advice |
|---|---|
| Edison-Style Filament (Looks like Tungsten, is actually LED) | Must Declare as LED! If it uses an LED chip behind a decorative glass, it is 8539.22.80.40 (12.6%). If it uses a real tungsten filament, it is 8539.21.40.40 (37.6%). Provide photos showing LED chip if possible. |
| High Power Bulbs (>150W) | Verify if it still fits 8539.22.80.40. If power exceeds typical household range, customs may question the "household use" description. |
| Non-US Origin | If bulbs are made in Vietnam, Mexico, or Thailand, check for IEEPA Exemptions or lower tariffs. China-origin goods are heavily taxed. |
🌍 V. Global Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification Requirement | Remarks |
|---|---|---|---|---|
| 🇺🇸 USA | 8539.22.80.40 (LED) |
12.6% | UL/ETL, FCC (if smart) | Tungsten (8539.21) faces 37.6% |
| 🇪🇺 EU | 8539.51 or 8539.32 |
~0-4% | CE, RoHS, WEEE | No Section 301/122 equivalents |
| 🇨🇳 China | 8539.21 / 8539.22 |
~0-7% | CCC (if applicable) | Import tariffs vary |
| 🇬🇧 UK | 8539.51 |
~0-4% | UKCA, RoHS | Post-Brexit rules apply |
📌 Conclusion: - The USA is the most challenging market for E14 bulbs due to the Section 301 and Section 122 additional duties. - LED technology is key to tax optimization. Using LED instead of Tungsten/Halogen reduces the tariff from 37.6% to 12.6%.
📌 VI. Common Mistakes & Pitfalls (Lessons Learned)
❌ Mistake 1: Calling an LED bulb a "Tungsten Bulb" to match old invoices
👉 Result: Customs inspection reveals LED chips. Rejection of declaration, fines, and potential seizure.
❌ Mistake 2: Declaring Tungsten Bulbs as 8539.22.80.40 to avoid 25% tariff
👉 Result: Customs will demand proof of "LED" technology. Failure to provide it leads to back-payment of 25% + penalties.
❌ Mistake 3: Ignoring "Section 122" (10%)
👉 Result: Even LED bulbs (8539.22.80.40) still face 10% Section 122. Don’t assume it’s tax-free. Total is 12.6%, not 2.6%.
✅ Correct Approach:
"LED Candle Bulb, E14 Base, 800 Lumens, Warm White, 60W Equivalent, UL Listed, Model XYZ"
🎯 VII. Conclusion: Professional Declaration for Cost Efficiency
🎯 Remember the Mantra:
🔹 “LED saves 25%! Tungsten pays the price.”
🔹 “Check the filament: Real Tungsten = 37.6%, LED = 12.6%.”
🔹 “Section 122 is always 10%, don’t forget it!”
📌 Pro Tip:
If your E14 bulbs are originating from Vietnam, Mexico, or Malaysia, check for trade agreement exemptions. The US imposes heavy penalties on Chinese-origin goods. Consider supply chain diversification if volume is high.
📢 Immediate Action:
📞 Verify your bulb type (LED vs. Tungsten).
📄 Update your Commercial Invoice to match the correct HS Code.
🚀 Clear customs smoothly, minimize duties, maximize profit!
✨ Professional clearance starts with precise classification!
💼 Every cent counts in international trade!
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关于 HS 编码归类
协调制度(HS)是由世界海关组织(WCO)制定的国际贸易商品分类标准。全球 200 多个国家采用 HS 系统作为海关关税、贸易统计和进出口监管的基础。
每个 HS 编码遵循以下层级结构:
- 章(2 位)——商品大类(例如:第 84 章:机器和机械设备)
- 品目(4 位)——章内的更具体分类
- 子目(6 位)——国际通用细分,所有 WCO 成员国统一使用
- 本国细分(8-10 位)——各国自行扩展的细分编码,如美国 HTSUS 10 位编码
正确的 HS 编码归类对于顺利通关、准确缴纳关税和遵守贸易法规至关重要。错误归类可能导致海关延误、多缴关税或罚款。
从CN进口到US时,适用的关税税率可能包括:
- 最惠国(MFN)税率——适用于 WTO 成员国的标准关税税率
- 普通税率——适用于无贸易协定国家
- 贸易救济关税——附加关税,如 301 条款(反倾销)、232 条款(国家安全)或反补贴税
本页内容仅供参考。如需正式归类,请咨询当地海关或持牌报关代理。