e14 light bulbs
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 Light Bulbs (Small Screw Base Lamps)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Strategy
📌 I. Product Definition: What Exactly is an "E14 Light Bulb"?
E14 light bulbs are small screw-base lamps, commonly known in the industry as "Screw-in Candle" or "Small Screw" lamps. They are widely used in chandeliers, decorative fixtures, wall sconces, and kitchen appliances.
In international trade, E14 bulbs are not a single tariff category but are split based on technology and power. The two most common classifications for standard incandescent halogen bulbs fall under Heading 8539.
⚠️ Critical Distinction:
- If the bulb is Tungsten Halogen (gas-filled with halogen vapor) and < 500W →归入 8539.21.40.40
- If the bulb is Other Filament (non-halogen incandescent) and ≤ 200W →归入 8539.22.80.40
- ⚠️ Note: LED bulbs with E14 base are not listed in your provided data, but typically fall under 8539.29.50. This guide strictly follows the provided DATA.
📦 II. HS Code Classification Details (Based on Provided DATA)
| HS Code | Product Description | Key Criteria | Power Limit |
|---|---|---|---|
8539.21.40.40 |
Tungsten halogen lamps (Other filament lamps, excluding UV/IR) | Halogen Technology | < 500 W |
8539.22.80.40 |
Other filament lamps (Non-halogen incandescent) | Non-Halogen Technology | ≤ 150 W (specifically 15W–150W) |
🔍 Key Differentiator:
- Halogen vs. Non-Halogen: Check the bulb glass. Halogen bulbs usually have a clear or slightly blue tint and often have a small extra quartz bulb inside (the "jacket") to keep the halogen cycle active. Standard incandescent bulbs have a larger, yellowish or frosted glass envelope.
- Power Matters: Both categories have strict power caps. Halogen must be less than 500W; Non-halogen must be 15W to 150W.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Additional Duties)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: Current US Trade Policy (Section 301 & IEEPA)
🎯 1. 8539.21.40.40 — Tungsten Halogen Lamps (< 500 W)
| Item | Detail |
|---|---|
| Basic Tariff | 2.6% (ad valorem) |
| Additional Duty (Section 301) | +25.0% |
| Total Tariff Rate | 27.6% |
| Tax Calculation | CIF Value × 27.6% |
| De Minimis Exemption | ❌ Not Eligible (Most shipments from China >$800 do not qualify for de minimis due to high additional duties and enforcement) |
| Legal Basis Path | HTSUS:8539.21.40.40 → USITC Footnote: 301 Additional Duty |
📌 Explanation:
- The 2.6% is the standard Most Favored Nation (MFN) rate for tungsten halogen lamps.
- The 25% is the Section 301 retaliatory tariff on Chinese goods.
- Total Cost Impact: For every $1,000 of CIF value, you pay $276 in duties. This is a high-cost category for importers.
🎯 2. 8539.22.80.40 — Other Filament Lamps (≤ 200 W, Specifically 15W–150W)
| Item | Detail |
|---|---|
| Basic Tariff | 0.0% (ad valorem) |
| Additional Duty (Section 301) | +0.0% |
| Total Tariff Rate | 0.0% |
| Tax Calculation | $0 (No duty payable) |
| De Minimis Exemption | ✅ Eligible (If value < $800 per shipment, no duties even if rate were higher; here, it’s 0 anyway) |
| Legal Basis Path | HTSUS:8539.22.80.40 → No Section 301 Footnote |
📌 Explanation:
- This is a duty-free category under current US tariffs.
- Condition: Must be non-halogen incandescent bulbs.
- Power Range: Must be between 15W and 150W. Bulbs <15W may fall under different subheadings; >200W are excluded from this specific 0% rate.
- Strategic Advantage: If you can source or manufacture non-halogen E14 bulbs (e.g., standard decorative incandescent), you save 27.6% compared to halogen alternatives.
🛠️ IV. Customs Clearance Practical Advice (Risk Avoidance)
✅ 1. Documentation Checklist (Mandatory)
| Document | Required? | Purpose |
|---|---|---|
| ✅ Commercial Invoice | ✔️ | Must clearly state: "E14 Screw Base Lamp", "Tungsten Halogen" OR "Non-Halogen Incandescent", Power (Watts), Voltage (V), Quantity |
| ✅ Product Photos | ✔️ | Show base (E14), glass type, and any internal structure (to distinguish halogen jacket) |
| ✅ Spec Sheet | ✔️ | Confirm wattage is <500W (halogen) or 15W–150W (non-halogen) |
| ✅ Certificate of Origin | ✔️ | To prove Chinese origin (triggers or avoids additional duties) |
| ✅ Packaging List | ✔️ | Detail net/gross weight, number of boxes |
📌 Critical Tip:
- Misclassification is common: If you declare "Light Bulbs" vaguely, Customs may assign a default higher rate or hold the shipment for inspection.
- Always specify: "Tungsten Halogen" vs. "Incandescent Non-Halogen".
✅ 2. Declaration Strategy (Key Rules)
| Scenario | Correct HS Code | Wrong Code | Consequence |
|---|---|---|---|
| Halogen E14, 40W | 8539.21.40.40 |
8539.22.80.40 |
Penalty + Back Taxes (27.6%) |
| Non-Halogen E14, 40W | 8539.22.80.40 |
8539.21.40.40 |
Overpayment (27.6% wasted) |
| Halogen E14, 600W | Not in provided DATA | 8539.21.40.40 |
Incorrect (Must be <500W) |
| LED E14 Bulb | Not in provided DATA | 8539.21.40.40 |
Incorrect (LED is not filament/halogen) |
🔥 "Golden Rule":
"Check the Filament & Gas: Halogen = 27.6%, Non-Halogen = 0%. Get it wrong, and you pay double."
✅ 3. Special Cases & Warnings
| Case | Handling Advice |
|---|---|
| Mixed Shipments (Halogen + Non-Halogen) | Do NOT merge into one HS code. Declare separately. Misdeclaration can lead to seizure. |
| LED E14 Bulbs | Not covered in your DATA. Typically 8539.29.50. Check current US tariff for LEDs (often 0-2.6%, but verify Section 301 status). |
| Voltage Mismatch | If bulbs are rated for 230V but imported to US (120V), ensure labeling is clear. Customs may reject if not compliant with UL/ETL standards. |
| Gift Packs | If E14 bulbs are part of a gift set (e.g., with a lamp), the entire set may be classified under the lamp (HS 9405), not the bulb. |
🌍 V. Global Market Comparison (2026 Outlook)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Notes |
|---|---|---|---|
| 🇺🇸 USA | 8539.21.40.40 / 8539.22.80.40 |
27.6% / 0.0% | Highly dependent on halogen vs. non-halogen |
| 🇪🇺 EU | 8539.51.00 / 8539.52.00 |
4.0% / 0.0% | EU has different subheadings; generally lower tariffs |
| 🇨🇳 China | 8539.21.40 / 8539.22.80 |
0.0% / 0.0% | Import into China is duty-free for these codes |
| 🇬🇧 UK | 8539.21.40 / 8539.22.80 |
4.0% / 0.0% | Post-Brexit tariffs similar to EU |
📌 Conclusion:
- USA is the most complex market due to Section 301 tariffs.
- Halogen bulbs are expensive to import into the US.
- Non-halogen incandescent bulbs are duty-free, making them highly competitive in price.
📌 VI. Common Mistakes & Pitfalls (Lessons Learned)
❌ Mistake 1: Declaring "E14 Bulbs" without specifying Halogen vs. Non-Halogen
👉 Result: Customs holds shipment, asks for clarification, delays clearance by 3-7 days.
❌ Mistake 2: Using 8539.21.40.40 for non-halogen bulbs
👉 Result: You overpay 27.6% in duties. Easy to fix, but costly.
❌ Mistake 3: Assuming all E14 bulbs are LED
👉 Result: LED bulbs fall under different HS codes (e.g., 8539.29.50). Misclassification leads to inaccurate duty estimation.
❌ Mistake 4: Ignoring Wattage Limits
👉 Result: Halogen >500W is excluded from 8539.21.40.40. Non-halogen >200W is excluded from 8539.22.80.40. Wrong code = Penalties.
✅ Correct Declaration Example:
"E14 Screw Base Tungsten Halogen Lamp, 40W, 120V, Clear Glass, Model XYZ" → 8539.21.40.40
"E14 Screw Base Incandescent Lamp (Non-Halogen), 40W, 120V, Frosted Glass, Model ABC" → 8539.22.80.40
🎯 VII. Conclusion: Precision Saves Money!
🎯 Key Takeaway:
🔹 Halogen E14 = 27.6% Duty (High Cost)
🔹 Non-Halogen E14 = 0% Duty (Low Cost)
🔹 LED E14 = Separate HS Code (Check Current Rates)📌 Pro Tip:
If your supply chain allows, switch to non-halogen incandescent E14 bulbs for the US market to save 27.6% in duties. If halogen is required for technical reasons, budget for the 27.6% tax.
📣 Immediate Action:
📞 Contact your customs broker with the exact product specifications:
1. Is it Halogen or Non-Halogen?
2. What is the Wattage?
3. Is it LED (not covered in your data)?🚀 Avoid surprises at the port. Declare correctly. Pay less.
✨ Smart Classification, Smarter Profits!
💼 Every cent in duty counts. Get it right the first time.
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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。