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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 (9405.19.60.10 at 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". Using 9405.19.60.10 (Household) for commercial items is customs fraud or misdeclaration. It should likely be 9405.19.40.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."
→ Use 9405.19.40.20 for Brass.
→ Use 9405.19.60.10 only 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, while 9405.19.60.10 (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!

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。