LED lights and lighting fixtures
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 8539520091 | 12.0% | CN | US | 官方文档 |
| 9405490000 | 38.9% | CN | US | 官方文档 |
| 9405198010 | 38.9% | CN | US | 官方文档 |
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AI分析
💡 LED Lights and Lighting Fixtures
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional通关 Strategy
📌 I. Product Definition and Classification: Do You Truly Understand “LED Lighting”?
LED lighting fixtures are ubiquitous in modern residential, commercial, and industrial settings. However, in international trade, the distinction between the light source (LED bulb) and the fixture (lamp housing/control gear) is critical for accurate tariff classification.
Light Sources (LED Bulbs/Lamps):
The actual LED chip, driver, and base (E27, GU10, etc.), often sold individually.
Complete Fixtures (Luminaires):
Housings, reflectors, lenses, and sometimes integrated drivers, designed to hold the light source or integrate it directly into architectural elements.
⚠️ Key Distinction Point:
- If the product is primarily a light-emitting component (bulb/panel) without a complex housing → Consider Chapter 85 (Electrical machinery/equipment).
- If the product is a complete lamp fixture with housing, mounting, and decorative/design elements → Consider Chapter 94 (Furniture; bedding...; lamps and lighting fittings).
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Application Scenario | Classification Logic |
|---|---|---|---|
8539.52.00.91 |
Electric filament or discharge lamps, including sealed beam units and UV/IR lamps – Other | LED bulbs, LED tubes, high-power LED emitters, "bare" LED components | ✅ Light Source Focus: Fits under "Other" electrical lamps. Summary confirms high compatibility with LED sources. |
9405.49.00.00 |
Lamps and lighting fittings including searchlights and spotlights and parts thereof: Other (non-chapter 90) | Complete LED ceiling lights, pendant lights, street lamps, decorative LED fixtures | ✅ Fixture Focus: Core definition of "Luminaires and lighting fittings." Perfect match for complete fixtures. |
9405.19.80.10 |
Electric lamps and lighting fittings included in class 94: Other (non-chapter 90) | Specific subsets of LED luminaires, possibly architectural or specialized indoor fittings | ✅ Fixture Focus: Matches "Luminaires and lighting fittings." No material or form conflict. |
🔍 Key Reminder:
-8539is often used for replaceable light sources (bulbs) or LED modules that are not yet complete fixtures. -9405is used for complete lighting fixtures (the whole lamp you hang on the ceiling or install on the wall). - If the LED is integrated into the fixture (non-replaceable),9405is generally the more accurate classification.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Surtaxes, Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: From November 10, 2025 (including subsequent imports)
🎯 1. 8539.52.00.91 —— LED Light Sources / Other Electric Lamps
| Item | Content |
|---|---|
| Base Tariff | 2.0% (ad valorem) |
| USITC Surtax (Section 301) | +0.0% (Note: Some LED lighting may have been removed from 301 lists, check specific footnote) |
| IEEPA Surtax (Section 122/301) | +10% (Specific 122 clause tariff applied) |
| Total Tariff | 12.0% |
| Tax Calculation | CIF Value × 12.0% |
| De Minimis Eligibility | ❌ No (Likely subject to strict scrutiny due to origin) |
| Legal Basis Path | USITC:8539.52.00.91 → 122 Clause Tariff 10% |
📌 Explanation:
- This classification benefits from a low base tariff (2.0%). - The 10% surtax is applied under specific 122条款 (likely referring to Section 301 or specific IEEPA provisions for this subheading). - Total 12% is significantly lower than the 9405 category, making this favorable for LED bulbs/components only.
🎯 2. 9405.49.00.00 —— Complete LED Lighting Fixtures
| Item | Content |
|---|---|
| Base Tariff | 3.9% (ad valorem) |
| USITC Surtax (Section 301) | +25.0% (Heavy surtax for Chapter 94 goods from China) |
| IEEPA Surtax (Section 122/301) | +10% (Additional 122 clause tariff) |
| Total Tariff | 38.9% |
| Tax Calculation | CIF Value × 38.9% |
| De Minimis Eligibility | ❌ No |
| Legal Basis Path | USITC:9405.49.00.00 → Section 301: 25% → 122 Clause: 10% |
📌 Explanation:
- The base tariff (3.9%) is low, but the 25% Section 301 surtax drastically increases the cost. - The additional 10% brings the total to 38.9%. - This is a high-cost category. Clear distinction from8539is critical.
🎯 3. 9405.19.80.10 —— Other Electric Lamps and Lighting Fittings
| Item | Content |
|---|---|
| Base Tariff | 3.9% (ad valorem) |
| USITC Surtax (Section 301) | +25.0% (Same as other 9405 fixtures) |
| IEEPA Surtax (Section 122/301) | +10% (Additional 122 clause tariff) |
| Total Tariff | 38.9% |
| Tax Calculation | CIF Value × 38.9% |
| De Minimis Eligibility | ❌ No |
| Legal Basis Path | USITC:9405.19.80.10 → Section 301: 25% → 122 Clause: 10% |
📌 Explanation:
- Identical tax burden to9405.49.00.00. - Use this code only if the specific fixture type matches the "Other" definition under 9405.19, but expect the same 38.9% total duty.
🛠️ IV. Customs Clearance Practical Advice (Real-World Pitfall Avoidance)
✅ 1. Essential Documentation Checklist
| Document | Required | Explanation |
|---|---|---|
| ✅ Product Spec Sheet | ✔️ | Must clearly state: "LED Bulb" vs. "LED Ceiling Light". Include wattage, voltage, CRI. |
| ✅ Product Photos | ✔️ | Clear images of the base/socket (for 8539) or housing/mounting (for 9405). |
| ✅ Bill of Lading / Invoice | ✔️ | Description must be precise. Avoid vague terms like "Lights". Use "LED Bulb, E27 Base" or "LED Pendant Fixture". |
| ✅ Country of Origin Certificate | ✔️ | Critical for applying the correct surtax. |
| ✅ Test Reports (UL/ETL/FCC) | ✔️ | Required for electrical safety compliance in the US. |
✅ 2. Classification Strategy (The Golden Rule)
🔥 "Bulbs go to 85, Fixtures go to 94. Mistake leads to 30%+ penalty!"
| Scenario | Correct HS Code | Incorrect HS Code | Consequence |
|---|---|---|---|
| Selling LED Bulbs (E27/GU10) | 8539.52.00.91 |
9405.49.00.00 |
Overpaying by ~27% (38.9% vs 12%). Correctable if caught early. |
| Selling Ceiling Pendants | 9405.49.00.00 |
8539.52.00.91 |
Under-declaring. High risk of audits, fines, and seizure. |
| Integrated LED Panels (Non-replaceable) | 9405.49.00.00 |
8539.52.00.91 |
Misclassification. Integrated lights are fixtures. |
| LED Strip Lights (with power supply) | 9405.49.00.00 (or 8539 depending on control) |
9405.19.80.10 |
Risk of dispute. Strips often fall under 9405 if they are "lighting fittings". |
✅ 3. Special Cases & Tips
| Situation | Handling Advice |
|---|---|
| OEM Custom Fixtures | Provide design drawings showing the housing is integral to the light function. |
| LED Bulbs with Decorative Glass | If the glass housing is decorative and the bulb is replaceable, 8539 may still apply, but be prepared to justify. |
| Smart LED Fixtures (Wi-Fi/Bluetooth) | Still classified under 9405 if they are complete fixtures. The electronics are part of the fixture. |
| Commercial High-Bay Lights | Always 9405. They are not simple "bulbs". |
🌍 V. Global Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff Rate | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 8539.52.00.91 (Bulbs) |
12.0% | FCC + UL | Bulbs are cheaper to import. |
| 🇺🇸 USA | 9405.49.00.00 (Fixtures) |
38.9% | UL + ETL | High duty due to Section 301. |
| 🇪🇺 EU | 9405.40 (Fixtures) |
~0-4% | CE + RoHS | No major surtaxes, but strict Ecodesign. |
| 🇨🇳 China | 9405.42 (LED) |
0-13% | CCC | Varies by type. |
| 🇬🇧 UK | 9405.40 |
0% | UKCA | Post-Brexit changes apply. |
📌 Conclusion:
- USA is the most tax-sensitive market for Chinese LED goods.
- Splitting shipments (bulbs vs. fixtures) incorrectly will lead to massive penalties.
- Strategy: If possible, import bulbs (8539) for assembly in a third country to avoid the 25% surtax on fixtures.
📌 VI. Common Errors & Pitfalls (Lessons from the Field)
❌ Error 1: Declaring a complete LED Pendant Light as "LED Bulb" to save tax.
👉 Consequence: Customs will reject. Fine + Back Duty of ~27%.
❌ Error 2: Declaring LED Strips as "Accessories" without proper HS code.
👉 Consequence: Delayed clearance, potential reclassification to 9405.
❌ Error 3: Ignoring the "Integrated vs. Replaceable" rule.
👉 Consequence: If the LED is soldered to a PCB and cannot be replaced, it is a Fixture (9405), not a Bulb (8539).
✅ Correct Action:
"LED Bulb, 10W, E27 Base, 2700K, Non-Dimmable, Model XYZ, FCC Certified"
vs.
"LED Pendant Light, 20W, Integrated LED, Chrome Finish, Dimmable, Model ABC, UL Listed"
🎯 VII. Conclusion: Professional Classification Saves Money!
🎯 Remember the Rule:
🔹 "Bulbs = 8539 (12%) – Cheaper"
🔹 "Fixtures = 9405 (38.9%) – Expensive"
🔹 "Integrated LEDs = Fixtures (9405)"
📌 Pro Tip:
If you are importing LED components (strips, chips, bulbs), aim for
8539.
If you are importing complete decorative lamps, accept9405but ensure all documentation proves it is a "fixture" to avoid disputes.
📣 Immediate Action:
📞 Consult a customs broker before shipping.
📸 Provide clear photos of the base/housing.
🚀 Correct classification = Lower taxes + Smooth clearance!
✨ Professional clearance starts with accurate HS Code classification!
💼 Every percentage point of duty matters in the LED business!
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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。