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incandescent electric lamp

CN → US
HS编码 关税税率 原产国 目的国 文档
8539228040 12.6% CN US 官方文档
8539293060 17.5% CN US 官方文档
7011101000 35.0% CN US 官方文档
7011105000 39.6% CN US 官方文档
8539228040 12.6% CN US 官方文档

商品图片

AI分析

💡 Incandescent Electric Lamp: The "Old School" Light Bulb


🌐 HS Code Reference & Clearance Guide | 2026 Latest Tariff Analysis | Professional Customs Strategy
📌 Part 1: Product Definition & Classification: Do You Really Understand "Incandescent Lamps"?

Incandescent electric lamps are traditional light sources that generate light by heating a filament to incandescence. In international trade, these are categorized strictly based on their physical structure, material, and specific electrical characteristics.

Key Characteristics: * Source: Filament-based light source. * Structure: Typically enclosed in a glass shell. * Application: General household, decorative, or specialized electrical lighting.

⚠️ Critical Classification Logic:
The classification depends heavily on whether the lamp is considered a "standard filament lamp" (often grouped under advanced lighting categories) or falls under "glass parts of lamps" due to specific material/structural definitions used in certain tariff schedules.
- If classified under Chapter 85 (Electrical Machinery): It is treated as a functional electrical component.
- If classified under Chapter 70 (Glass and Glassware): It is treated as a glass article intended for lighting.


📦 Part 2: HS Code Classification Details (2026 Latest Tariff Authority Comparison)

HS Code Summary / Classification Logic Total Tax Rate Tax Breakdown (Base + Added + Sec 122)
8539.22.80.40 Belongs to the filament lamp category. Meets the characteristics of filament light sources. Inferred as a standard household bulb. 12.6% Base: 2.6%
Added: 0.0%
Sec 122: 10%
8539.29.30.60 Belongs to the filament lamp category. Classified under "Other" categories based on the "catch-all" principle for filament lamps not specified elsewhere. 17.5% Base: 0.0%
Added: 7.5%
Sec 122: 10%
7011.10.10.00 Matches perfectly with electrical lighting purposes and the category of incandescent light bulbs. Focuses on functional alignment. 35.0% Base: 0.0%
Added: 25.0%
Sec 122: 10%
7011.10.50.00 Belongs to the glass shell category. Used for electrical lighting; material is primarily glass. Focuses on the physical material aspect. 39.6% Base: 4.6%
Added: 25.0%
Sec 122: 10%
8539.22.80.40 Duplicate Entry – Belongs to the filament lamp category. Meets filament light source characteristics. Inferred as a standard household bulb. 12.6% Base: 2.6%
Added: 0.0%
Sec 122: 10%

🔍 Key Observation:
- Lowest Tax Option: 8539.22.80.40 (12.6%) is the most favorable if the product can be definitively characterized as a standard household filament bulb.
- Highest Tax Risk: 7011.10.50.00 (39.6%) applies if customs authorities prioritize the glass material definition over the electrical function.
- Middle Ground: 8539.29.30.60 (17.5%) serves as a "catch-all" for filament lamps that don't fit the specific "standard household" criteria.


💰 Part 3: 2026 Latest Tariff Rate Detailed Explanation (Including Surcharges & Policy Additions)

Applicable Country: United States (US)
Origin: China (CN) (Implied by "Section 122" and high surtax structure)
Effective Time: Current 2026 Tariff Schedule

🎯 1. 8539.22.80.40 – Filament Lamps (Standard Household)

Item Details
Base Tariff 2.6%
Additional Tariff (Section 301/Add-on) 0.0%
Section 122 Tariff 10%
Total Effective Rate 12.6%
Calculation Method CIF Value × 12.6%
De Minimis Exemption Not Applicable (Typically, electrical goods under Section 122 are not eligible for low-value shipment exemptions in this context).
Legal Basis Path HTSUS:8539.22.80.40Section 122 Authority

📌 Explanation:
- This is the most cost-effective classification for standard incandescent bulbs.
- The 0% additional tariff suggests this specific subheading may have been excluded from certain trade war surcharges, or the "0.0%" reflects a specific exemption status in this dataset.
- Crucial: Must prove the product is a "standard household bulb" to qualify for this lower rate.


🎯 2. 8539.29.30.60 – Other Filament Lamps (Catch-All)

Item Details
Base Tariff 0.0%
Additional Tariff (Section 301/Add-on) 7.5%
Section 122 Tariff 10%
Total Effective Rate 17.5%
Calculation Method CIF Value × 17.5%
De Minimis Exemption Not Applicable
Legal Basis Path HTSUS:8539.29.30.60Catch-All PrincipleSection 122 Authority

📌 Explanation:
- Use this code if the bulb does not fit the "standard household" definition but is still clearly a filament lamp.
- The 7.5% additional tariff kicks in here, increasing the cost compared to the standard household code.


🎯 3. 7011.10.10.00 – Glass Articles for Lighting (Functional Alignment)

Item Details
Base Tariff 0.0%
Additional Tariff (Section 301/Add-on) 25.0%
Section 122 Tariff 10%
Total Effective Rate 35.0%
Calculation Method CIF Value × 35.0%
De Minimis Exemption Not Applicable
Legal Basis Path HTSUS:7011.10.10.00Glass ArticleHigh Surcharge

📌 Explanation:
- This classification shifts the product from Electrical (Ch 85) to Glass (Ch 70).
- The 25% additional tariff is a significant penalty, likely reflecting broader restrictions on Chinese glass or lighting components.
- Avoid this unless customs forces a reclassification based on material.


🎯 4. 7011.10.50.00 – Glass Shell Lamps (Material Focus)

Item Details
Base Tariff 4.6%
Additional Tariff (Section 301/Add-on) 25.0%
Section 122 Tariff 10%
Total Effective Rate 39.6%
Calculation Method CIF Value × 39.6%
De Minimis Exemption Not Applicable
Legal Basis Path HTSUS:7011.10.50.00Glass ShellMaximum Surcharge

📌 Explanation:
- This is the highest tax bracket. It applies if customs views the product primarily as a glass container rather than an electrical device.
- This risk increases if the bulb is sold as a "replacement glass shell" or if the electrical components are not fully assembled.


🛠️ Part 4: Customs Clearance Practical Advice (Avoid Pitfalls)

✅ 1. Documentation Checklist (Non-Negotiable)

Document Required? Purpose
Product Specification Sheet ✔️ Must detail: Wattage, Voltage, Base Type (e.g., E26), Filament Material, Glass Type.
Technical Drawing ✔️ Shows internal structure to prove it is a "filament lamp" (supports Ch 85 classification).
Product Photos ✔️ Clear images of the bulb, including base and internal filament.
Commercial Invoice ✔️ Description must match the HS Code rationale (e.g., "Incandescent Filament Lamp, Household").
Origin Certificate ✔️ To confirm country of origin for Section 122 applicability.
Packing List ✔️ To verify quantity and packaging details.

✅ 2. Classification Strategy & Tips

🔥 "Clarify Function, Prove Structure, Choose Ch 85!"

Scenario Recommended HS Code Reasoning
Standard Household Bulb 8539.22.80.40 Best Rate (12.6%). Emphasize "Filament Light Source" and "Household Use."
Specialty/Industrial Bulb 8539.29.30.60 Moderate Rate (17.5%). Use if not strictly "household" but still a filament lamp.
Glass Bulb Sold Separately 7011.10.10.00 or 50 High Rate (35-39.6%). Only if the product is not a complete electrical unit but a glass part.

⚠️ Warning:
- Do NOT describe the product merely as "Glass Lamp" or "Lighting Glass."
- DO use terms like "Incandescent Filament Lamp," "Electrical Lighting Source," and "Complete Bulb."


✅ 3. Special Considerations

Situation Advice
OEM/Custom Bulbs Provide design specs to prove it meets "filament lamp" criteria for Ch 85.
Bulbs with Integrated Reflectors Still likely 8539.22.80.40 if it’s a functional lighting unit.
Decorative Filament Bulbs Can still qualify for 8539.22.80.40 if the primary function is illumination via filament.
Glass Replacement Shells RISK: Likely classified under Ch 70 (7011.10.50.00) → High Tax. Avoid calling them "lamps" if they lack electrical components.

🌍 Part 5: Global Market Comparison (2026 Latest)

Market Recommended HS Code Approx. Tax Rate Notes
🇺🇸 USA 8539.22.80.40 12.6% Best if Ch 85 applies. Ch 70 leads to ~35-40%.
🇨🇳 China 8539.22.80.40 ~5-10% Lower baseline tariffs, but check latest PRC tariff schedule.
🇪🇺 EU 8539.22 ~4-7% No Section 122 equivalent. Standard EU duties apply.
🇬🇧 UK 8539.22 ~4-7% Post-Brexit, aligns with UK Global Tariff.

📌 Conclusion:
- The USA is the most complex market due to Section 122 and Additional Tariffs.
- Classification is critical: A difference between Ch 85 and Ch 70 can result in a 27%+ tax difference (12.6% vs 39.6%).
- Always aim for 8539.22.80.40 by proving the product is a complete electrical filament lamp.


📌 Part 6: Common Mistakes & Pitfalls (Lessons Learned)

Mistake 1: Describing the product as "Glass Light Cover"
👉 Consequence: Customs classifies under Ch 7039.6% tax instead of 12.6%.

Mistake 2: Not providing a technical diagram
👉 Consequence: Customs cannot verify the "filament" structure → Risk of reclassification to 8539.29.30.60 (17.5%) or higher.

Mistake 3: Using vague terms like "Lighting Accessory"
👉 Consequence: Misclassification → Delays, audits, and potential penalties.

Mistake 4: Assuming all bulbs get the same low tax
👉 Consequence: Specialty bulbs may fall under 8539.29.30.60 (17.5%) if not "standard household."

Correct Practice:

Description: "Incandescent Filament Lamp, 60W, E26 Base, Clear Glass, for Household Use. Complete Electrical Unit."
HS Code: 8539.22.80.40


🎯 Part 7: Conclusion: Precision Classification Saves Money!

🎯 Remember the Golden Rule:

🔹 "Filament = Ch 85. Glass Shell = Ch 70. Ch 85 is cheaper!"
🔹 "12.6% vs 39.6%: A $100 bulb saves $27 in taxes with the right code!"


📌 Pro Tip:
If your incandescent lamps are standard household types, insist on 8539.22.80.40. Provide technical specs to prove the filament structure. This can save you over 27% in duties compared to a glass-based classification.


📣 Immediate Action:

📞 Contact your customs broker with the technical specification sheet to confirm 8539.22.80.40 eligibility.
🚀 Ensure your invoice description matches the "Filament Lamp" narrative.
Customs clearance success starts with the right HS Code!


💼 Every dollar counts in global trade. Classify accurately.

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。