Spherical Pendant Light
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 9405194020 | 38.9% | CN | US | 官方文档 |
| 9405196010 | 42.6% | CN | US | 官方文档 |
商品图片
AI分析
🔮 Spherical Pendant Light (球形吊灯)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Strategy
📌 I. Product Definition & Classification: Do You Really Know a "Pendant Light"?
A Spherical Pendant Light is a decorative lighting fixture suspended from the ceiling by a cord, chain, or metal rod. In international trade, it falls under Chapter 94 (Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated nameplates and the like; prefabricated buildings).
It is critical to distinguish between general household lighting and public space lighting. * Household/Commercial Decor: Fixed to ceiling/wall, not for streets/highways. * Material Specificity: The tariff varies significantly based on the material of the fitting (e.g., Base Metal/Brass).
⚠️ Key Distinction:
- If the light is not used for public spaces (streets, tunnels, parks) → It falls under 9405.19 (Other chandeliers and other electric ceiling or wall lighting fittings).
- If the fixture is made of Base Metal or Brass, specific sub-codes apply.
- ❌ Incorrect Classification: Do NOT classify as "Parts of Lighting Fittings" (9405.99) if it is a complete unit.
📦 II. HS Code Classification Details (Based on Provided Data)
According to the provided <DATA>, the Spherical Pendant Light is classified into two specific sub-codes based on its specific type and material:
| HS Code | Product Description | Key Characteristics | Applicable Scenario |
|---|---|---|---|
9405.19.40.20 |
Chandeliers and other electric ceiling or wall lighting fittings... Of base metal of brass, Other | Made of Brass (a type of base metal alloy); Non-household or general decorative use not specified as "household" in the specific sub-desc. | High-end decorative fixtures, brass-finished spherical lights, commercial lobby lighting. |
9405.19.60.10 |
Chandeliers and other electric ceiling or wall lighting fittings... Of base metal, Other: Household | Made of Base Metal (non-brass or general classification); Specifically for Household use. | Standard home lighting fixtures, residential spherical pendant lights made of steel/aluminum (base metal). |
🔍 Critical Analysis:
-9405.19.40.20: Targeting Brass fixtures. Brass often commands a higher duty due to its material classification and perceived luxury status in some trade regimes.
-9405.19.60.10: Targeting Household fixtures made of Base Metal. This is the more common classification for standard steel or aluminum pendant lights used in homes.
💰 III. 2026 Latest Tariff Rate Breakdown (Detailed Tax Clauses)
✅ Applicable Country: United States (US)
✅ Origin: China (CN) (Inferred from the high additional tariffs typical of China-US trade)
✅ Effective Time: Current applicable rates (Subject to specific import dates, but based on provided data)
🎯 1. 9405.19.40.20 —— Spherical Pendant Light (Brass / Base Metal)
| Item | Details |
|---|---|
| Base Duty Rate | 3.9% (Ad Valorem) |
| Section 301 Additional Duty | 25.0% (Trade War Tariff) |
| Total Effective Tax Rate | 28.9% |
| Tax Calculation | CIF Value × 28.9% |
| De Minimis Exemption | ❌ Not Applicable (Deals with goods > $800 usually, but high tariffs often block or complicate informal entry; however, for formal entry, this is the rate). |
| Legal Basis | HTSUS 9405.19.40.20 + USITC Footnote for Section 301 (China). |
📌 Interpretation:
- The 3.9% is the standard Most Favored Nation (MFN) duty for other electric ceiling/wall lighting fittings of brass/base metal.
- The 25.0% is the aggressive additional tariff imposed on Chinese goods under Section 301.
- Total Cost Impact: Nearly 29% of the CIF value is lost to taxes. This is a high-cost classification.
🎯 2. 9405.19.60.10 —— Spherical Pendant Light (Base Metal / Household)
| Item | Details |
|---|---|
| Base Duty Rate | 7.6% (Ad Valorem) |
| Section 301 Additional Duty | 25.0% (Trade War Tariff) |
| Total Effective Tax Rate | 32.6% |
| Tax Calculation | CIF Value × 32.6% |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Basis | HTSUS 9405.19.60.10 + USITC Footnote for Section 301 (China). |
📌 Interpretation:
- The 7.6% base rate is higher than the brass category (3.9%). This is often because "Household" items may be categorized differently in certain tariff schedules or due to specific sub-heading nuances.
- The 25.0% additional tariff applies identically.
- Total Cost Impact: 32.6% is a very high tax burden. This is the most expensive classification in the provided dataset.
- Comparison: The Brass fixture (9405.19.40.20) has a lower total tax (28.9%) than the Household Base Metal fixture (9405.19.60.10at 32.6%), despite Brass being a "precious" metal. This highlights the importance of precise description.
🛠️ IV. Customs Clearance Practical Advice (Real-World Pitfall Avoidance)
✅ 1. Essential Documentation Checklist
| Document | Required? | Notes |
|---|---|---|
| Commercial Invoice | ✅ | Must clearly state: "Spherical Pendant Light", Material (e.g., "Brass" or "Base Metal"), Use (Household vs. General). |
| Product Photos | ✅ | Clear images showing the shape (Spherical), mounting type (Pendant/Ceiling), and material texture (to distinguish Brass from Steel). |
| Specification Sheet | ✅ | Include voltage, wattage, dimensions, and material composition. |
| Bill of Lading/Air Waybill | ✅ | Match description with invoice. |
| Certificate of Origin | ✅ | Required to verify "China Origin" for Section 301 applicability. |
✅ 2. Declaration Strategy (Key Tips)
🔥 "Material Determines Rate, Use Determines Sub-Code!"
| Scenario | Correct HS Code | Reason | Risk of Error |
|---|---|---|---|
| Brass Spherical Light | 9405.19.40.20 |
Material is explicitly Brass. | If declared as "Steel", it may be misclassified. |
| Steel/Aluminum Home Light | 9405.19.60.10 |
Material is Base Metal; Use is Household. | If declared as "Commercial", it might fall under a different sub-code. |
| Public Street Light (Spherical) | ❌ Not 9405.19 | Used for public spaces. | Likely falls under 9405.42 or similar, which has different taxes (often higher or lower depending on specifics). Do not use 9405.19 for street lights. |
📌 Pro Tip:
- If your light is made of Steel but you want to avoid the higher 7.6% base rate, check if it can be classified as "Other Base Metal" under a different sub-heading, or if it qualifies as Brass (if alloyed correctly).
- Household vs. Non-Household: If the light is used in hotels, restaurants, or offices, it is NOT "Household". Using9405.19.60.10(Household) for commercial items is customs fraud or misdeclaration. It should likely be9405.19.40.xx(Other).
✅ 3. Special Circumstances
| Situation | Advice |
|---|---|
| LED Integrated vs. Bulb Holder | If the LED source is permanent/fixed, it falls under 9405. If it uses a replaceable bulb, it is still 9405. The tax rate is the same for the fitting. |
| Import from Vietnam/Mexico | If the spherical light is substantially transformed in Vietnam or Mexico, it may avoid the 25% Section 301 tariff. Check Rules of Origin. |
| De Minimis (Section 321) | For shipments under $800, duties may be exempt, but Section 301 tariffs often still apply or are blocked. Consult a broker for de minimis rules in 2026. |
🌍 V. Global Market Comparison (2026 Context)
| Country | HS Code Reference | Estimated Tax (China Origin) | Notes |
|---|---|---|---|
| 🇺🇸 USA | 9405.19.40.20 / 9405.19.60.10 |
28.9% / 32.6% | High due to Section 301. |
| 🇪🇺 EU | 9405.42.90 (approx) |
~0% - 4% | No Section 301 tariffs. CE certification required. |
| 🇨🇳 China | 9405.19 |
~0% - 5% | No additional tariffs. CCC certification may be needed. |
| 🇬🇧 UK | 9405.42.90 |
~0% | Post-Brexit trade deals may apply. |
📌 Conclusion:
- The US market is the most expensive for Chinese-made lighting fixtures due to the 25% additional tariff.
- Brass fixtures (9405.19.40.20) are cheaper to import into the US than standard Household Base Metal fixtures (9405.19.60.10) in terms of base duty, but both suffer from the 301 tariff.
📌 VI. Common Mistakes & Pitfalls (Lessons Learned)
❌ Mistake 1: Classifying a Brass light as "Household Base Metal" (9405.19.60.10).
👉 Result: You pay 32.6% instead of 28.9%. Loss: 3.7% extra tax.
❌ Mistake 2: Classifying a Public Street spherical light as 9405.19.xx.
👉 Result: Customs will reclassify it, likely to a higher duty rate or demand penalties for misdeclaration.
❌ Mistake 3: Ignoring the Section 301 Tariff.
👉 Result: Unexpected bill at customs clearance. Always budget for +25%.
✅ Correct Approach:
"Spherical Pendant Light, Material: Brass, Use: Residential/Commercial, Fixed LED Source."
→ Use9405.19.40.20for Brass.
→ Use9405.19.60.10only for Household use with Base Metal (non-brass) construction.
🎯 VII. Conclusion: Precision Saves Money
🎯 Key Takeaway:
🔹 Brass is Cheaper than Steel? In this specific US tariff schedule, Yes.
9405.19.40.20(Brass) has a 28.9% total tax, while9405.19.60.10(Household Base Metal) has 32.6%.
🔹 Check Material: Always verify if your "base metal" is Brass (lower base rate) or Steel/Aluminum (higher base rate for household).
🔹 Check Use: "Household" has a specific sub-code. Commercial use must go to "Other".
📌 Action Plan:
1. Identify Material: Is it Brass or Other Base Metal?
2. Identify Use: Household or General?
3. Select HS Code:
- Brass → 9405.19.40.20 (28.9%)
- Household Base Metal → 9405.19.60.10 (32.6%)
4. Calculate CIF Value × Tax Rate to determine landed cost.
5. Prepare Docs: Invoice, Photos, Origin Cert.
📣 Immediate Action:
📞 Consult a Customs Broker: For large shipments, request a Binding Tariff Information (BTI) or Pre-Ruling to confirm the classification.
🚀 Optimize Supply Chain: Consider sourcing from non-China countries (e.g., Vietnam, India) to avoid the 25% Section 301 Tariff.
✨ Smart Classification, Higher Profit Margins!
💼 Your Lighting Business Deserves Precision!
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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。