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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 TariffUSITC:8539.21.40.40Section 301Section 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 TariffUSITC:8539.22.80.40Section 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: 8539.22.80.40
Desc: "LED Candle Bulb, E14 Base, 15W, Household Use"
Misdeclaring as "Tungsten Bulb" → Pay 37.6% instead of 12.6%
Traditional Incandescent HS: 8539.21.40.40
Desc: "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!

用户评价

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。

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。