LED Bulb Lights
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 8541410000 | 35.0% | CN | US | 官方文档 |
| 9405428440 | 38.9% | CN | US | 官方文档 |
| 8539520020 | 12.0% | CN | US | 官方文档 |
| 8539520091 | 12.0% | CN | US | 官方文档 |
| 9405428410 | 38.9% | CN | US | 官方文档 |
商品图片
AI分析
💡 LED Bulb Lights (Light-Emitting Diode Lamps)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 Part 1: Product Definition & Classification: Do You Really Understand "LED Bulbs"?
LED Bulb Lights are solid-state lighting devices that convert electricity directly into light via light-emitting diodes. In international trade, the classification depends heavily on form factor and application context:
1. Direct Replacement Lamps (Incandescent Replacement):
Standard screw-base (E26/E27) or bayonet bulbs designed to replace traditional incandescent bulbs. These are classified as lamps.
2. Integrated Lighting Fixtures:
LED bulbs built into specific fixtures (e.g., recessed cans, streetlights, decorative string lights). These are classified as luminaires/fixtures.
⚠️ Key Distinction Point:
- If the product is a standalone bulb (screw-in/base) → Usually 8539.52 (Lamps).
- If the product is a complete luminaire (fixture + driver + housing) → Usually 9405.42 (Luminaires).
- If the product is a bare LED component/module without a base/fixture → 8541.41 (Semiconductor Devices).
📦 Part 2: HS Code Classification Details (2026 Latest Tariff Authority Mapping)
Based on the provided dataset, here are the precise HS Codes, matching logic, and tax implications for "LED Bulb Lights":
| HS Code | Product Description & Matching Logic | Tax Rate (Total) | Key Tax Components |
|---|---|---|---|
| 8541.41.00.00 | LED Components/Modules 🔹 Matching Logic: Explicitly covers LED applications and their assembly forms. Used when the item is considered a component rather than a finished lamp/fixture. 🔸 Note: Often used for LED chips or bare modules, but can apply to specific assembly forms under this code. |
35.0% | Base: 0.0% Section 301: 25.0% Section 122: 10.0% |
| 9405.42.84.40 | Luminaires (Fixtures) 🔹 Matching Logic: The product name explicitly contains "LED" and falls under the category of "Luminaires." It fits the classification for products "specifically designed solely for light-emitting diodes (LED) as the light source." 🔸 Note: Applies to complete fixtures (e.g., pendant lights, recessed lights). |
38.9% | Base: 3.9% Section 301: 25.0% Section 122: 10.0% |
| 8539.52.00.20 | LED Lamps (Standard) 🔹 Matching Logic: "LED Bulb" matches "Light-emitting diode (LED) lamps" in both material (LED) and function (light source). 🔸 Note: This is the most common code for standard screw-in LED bulbs. |
12.0% | Base: 2.0% Section 301: 0.0% Section 122: 10.0% |
| 8539.52.00.91 | Other LED Lamps 🔹 Matching Logic: "LED Bulb" matches "Light-emitting diode (LED) lamps." Classified under "Other" subcategories. Material attributes align with common LED lamp knowledge without conflict. 🔸 Note: Used for non-standard or special-form LED lamps not covered by .20. |
12.0% | Base: 2.0% Section 301: 0.0% Section 122: 10.0% |
| 9405.42.84.10 | Specialized LED Luminaires 🔹 Matching Logic: Product explicitly contains "LED" light source features, fitting the use-case limitation for products "specifically designed for light-emitting diodes (LED) as the light source." 🔸 Note: Specific variant of LED fixtures. |
38.9% | Base: 3.9% Section 301: 25.0% Section 122: 10.0% |
💰 Part 3: 2026 Latest Tariff Rate Breakdown (Including Surcharges & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: From November 10, 2025 (including subsequent imports)
🎯 1. 8541.41.00.00 —— LED Components/Assembly Forms
| Item | Detail |
|---|---|
| Base Tariff | 0.0% (Ad Valorem) |
| Section 301 Surcharge | +25.0% (USITC Footnote) |
| Section 122 Surcharge | +10.0% (Targeted Chinese Products) |
| Total Tariff | 35.0% |
| Calculation | CIF Value × 35.0% |
| De Minimis Exemption? | ❌ No (Deny De Minimis) |
| Legal Basis Path | USITC:8541.41.00.00 → SECTION301:25% → SECTION122:10% |
📌 Explanation:
- Although the base tariff is 0%, the combined surcharges result in a high 35% effective rate. - This code is typically used for components or specific assembly forms, not standard consumer bulbs. Misclassification here can lead to audits if the product is clearly a finished lamp.
🎯 2. 9405.42.84.40 & 9405.42.84.10 —— LED Luminaires/Fixtures
| Item | Detail |
|---|---|
| Base Tariff | 3.9% (Ad Valorem) |
| Section 301 Surcharge | +25.0% (USITC Footnote) |
| Section 122 Surcharge | +10.0% (Targeted Chinese Products) |
| Total Tariff | 38.9% |
| Calculation | CIF Value × 38.9% |
| De Minimis Exemption? | ❌ No (Deny De Minimis) |
| Legal Basis Path | USITC:9405.42.84 → SECTION301:25% → SECTION122:10% |
📌 Explanation:
- These codes apply to complete fixtures (e.g., ceiling lights, outdoor lamps with LED integrated). - The base tariff is higher (3.9%) compared to standalone bulbs. - Warning: If you import a "bulb" but declare it as a "fixture," or vice versa, you risk significant penalties and back taxes.
🎯 3. 8539.52.00.20 & 8539.52.00.91 —— LED Lamps (Bulbs)
| Item | Detail |
|---|---|
| Base Tariff | 2.0% (Ad Valorem) |
| Section 301 Surcharge | 0.0% (Exempt or Not Applicable per dataset) |
| Section 122 Surcharge | +10.0% (Targeted Chinese Products) |
| Total Tariff | 12.0% |
| Calculation | CIF Value × 12.0% |
| De Minimis Exemption? | ❌ No (Deny De Minimis) |
| Legal Basis Path | USITC:8539.52.00 → SECTION122:10% |
📌 Explanation:
- This is the most cost-effective classification for standard LED bulbs. - Section 301 tariffs (25%) do not apply to these specific subcodes under the provided data, resulting in a much lower total rate of 12%. - Critical: Ensure your product description clearly states "LED Lamp" or "LED Bulb" and not "LED Fixture" to qualify for this lower rate.
🛠️ Part 4: Customs Clearance Practical Advice (Battle-Tested Pitfall Avoidance)
✅ 1. Document Checklist (Must-Haves)
| Document | Required? | Description |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must specify: Wattage, Lumens, Voltage, Base Type (E26/E27/GU10), IP Rating. |
| ✅ Product Photos (Labeled) | ✔️ | Clear images of the bulb, packaging, and label showing "LED" and origin. |
| ✅ Commercial Invoice | ✔️ | Must accurately describe the item as "LED Lamp" or "LED Bulb." Avoid vague terms like "Lighting Part." |
| ✅ Certificate of Origin (CO) | ✔️ | Required to verify China origin for surcharge calculation. |
| ✅ Packing List | ✔️ | Detail quantity per carton. Avoid mixing bulbs and fixtures in one shipment if possible to simplify classification. |
✅ 2. Declaration Tips (Key Mnemonics)
🔥 "Bulb is Lamp, Fixture is Luminaire; Choose Right Code, Save 27%!"
| Scenario | Correct HS Code | Incorrect Code | Consequence of Error |
|---|---|---|---|
| Standard Screw-in LED Bulb | 8539.52.00.20 (12%) |
9405.42.84.40 (38.9%) |
Overpaying ~27% |
| Integrated LED Ceiling Light | 9405.42.84.40 (38.9%) |
8539.52.00.20 (12%) |
Under-declared → Penalty + Back Taxes |
| LED Strip/Module (No Base) | 8541.41.00.00 (35%) |
8539.52.00.20 (12%) |
Misclassification → Audit Risk |
✅ 3. Special Circumstances Handling
| Situation | Handling Advice |
|---|---|
| OEM/Private Label Bulbs | Ensure the invoice lists the generic description "LED Lamp" rather than just a brand name. Add technical specs. |
| Bulbs with Smart Drivers | If the driver is integrated and it’s a complete unit, it may still be 8539.52 if it functions as a direct replacement. If it’s a smart fixture, it may be 9405. |
| Mixed Shipments | Declare Bulbs and Fixtures separately in different line items to avoid confusion and ensure correct tariff application. |
🌍 Part 5: Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff Rate (China Origin) | Key Certification | Note |
|---|---|---|---|---|
| 🇺🇸 USA | 8539.52.00.20 |
12.0% (Lamp) | FCC (if wireless), UL | High sensitivity to "Section 122" surcharges. |
| 🇨🇳 China | 8539.52.00.00 |
~10-13% | CCC | Domestic market standards apply. |
| 🇪🇺 EU | 8539.52.00 |
0% (Free Trade under certain conditions) | CE, ErP, RoHS | Strict energy labeling requirements. |
| 🇬🇧 UK | 8539.52.00 |
0% | UKCA | Post-Brexit standards apply. |
📌 Conclusion:
- The US market is the most complex due to the layering of Base Tariffs, Section 301, and Section 122 surcharges. - Correct classification is critical: Declaring a bulb as a "component" or "fixture" can change the tax burden from 12% to 35-39%.
📌 Part 6: Common Errors & Pitfall Guide (Lessons Learned)
❌ Error 1: Calling a "LED Fixture" a "LED Bulb" to save taxes
👉 Result: Customs inspection finds a complete light fixture, not a replaceable bulb. Penalty + Back Taxes (38.9% vs 12%).
❌ Error 2: Calling a "LED Component/Chip" a "LED Bulb"
👉 Result: No base/fixture present. Misclassification → Seizure or Re-export.
❌ Error 3: Ignoring "Section 122" surcharges
👉 Result: Even with 0% Section 301, the 10% Section 122 surcharge still applies to Chinese LEDs in the US. Budget accordingly.
✅ Correct Declaration Example:
"LED Bulb Light, 10W, A19 Shape, E26 Base, 2700K Warm White, For Residential Use, Model: ABC-123"
🎯 Part 7: Conclusion: Professional Declaration, Save Costs, Ensure Speed
🎯 Remember This Mnemonic:
🔹 "Bulb goes to 8539 (12%), Fixture goes to 9405 (39%). Don't mix them, or pay triple!"
🔹 "Section 122 hits all Chinese LEDs. Plan your taxes upfront."
📌 Pro Tip:
If your LED bulbs are sourced from Vietnam, India, or Malaysia, check for Section 301/122 exemptions or lower base tariffs. For China-origin products, the 12% rate for 8539.52 is your best friend. Consider applying for a Pre-Ruling (Advance Ruling) from CBP to lock in the correct classification and avoid post-clearance audits.
📣 Immediate Action:
📞 Contact a licensed customs broker + Provide clear product photos + Confirm HS Code
8539.52.00.20for standard bulbs.
🚀 Clear your goods smoothly, minimize tax liability, and maximize profit!
✨ Professional Clearance Starts with Precise Classification!
💼 Every dollar saved is a dollar earned in the global market!
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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。