led light bulb
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 8541410000 | 35.0% | CN | US | 官方文档 |
| 9405428440 | 38.9% | CN | US | 官方文档 |
| 8539520020 | 12.0% | CN | US | 官方文档 |
| 8539520091 | 12.0% | CN | US | 官方文档 |
| 9405428410 | 38.9% | CN | US | 官方文档 |
商品图片
AI分析
💡 LED Light Bulbs (Light-Emitting Diode Lamps)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: Is Your "Bulb" a Component or a Lamp?
The term "LED Light Bulb" is deceptively simple but legally complex in international trade. In customs classification, the distinction lies between the light source itself (the semiconductor component) and the finished lighting article (the fixture or lamp).
Light Emitting Diode (LED) Components: The basic semiconductor device that emits light when current passes through it. These are often considered "parts" or "electronic components."
LED Lamps/Bulbs: Complete lighting articles designed to illuminate a space, typically including the LED module, housing, base (E26/E27), and sometimes drivers.
⚠️ Critical Distinction Point:
- If the item is a standalone LED semiconductor chip/module without a lamp holder or designed specifically for integration into other devices → It may be classified under 8541.41.00.00 (LEDs).
- If the item is a complete bulb (with base, glass/plastic enclosure, intended for direct replacement of incandescent bulbs) → It falls under 8539.52.00 (LED Lamps).
- If the item is part of a fixed lighting fixture (e.g., a recessed downlight housing, not a screw-in bulb) → It may fall under 9405.42.84 (Lighting Fittings).
📦 II. HS Code Classification Details (2026 Latest Tariff Authority对照)
Based on the specific product description "LED Light Bulb" and standard customs interpretations, here are the four most relevant HS Codes from the provided dataset:
| HS Code | Product Description | Application Scenario | Tax Rate (China Origin to US) |
|---|---|---|---|
8541.41.00.00 |
Light Emitting Diodes (LEDs) | Semiconductor components, LED chips, bare LED modules not yet assembled into a complete lamp article. | 35.0% |
9405.42.84.40 |
Lamps and Lighting Fittings, LED | Fixed lighting fixtures, recessed lights, or decorative lighting specifically designed only for LED sources. | 38.9% |
9405.42.84.10 |
Lamps and Lighting Fittings, LED | Similar to above; specifically categorized for LED-only lighting fittings. | 38.9% |
8539.52.00.20 |
Light-Emitting Diode (LED) Lamps | Most Common for "LED Bulbs". Screw-in bulbs (E26/E27) or GU10 bulbs intended for general lighting. | 12.0% |
8539.52.00.91 |
Light-Emitting Diode (LED) Lamps | Other LED lamps not specified elsewhere (e.g., specialized industrial LED bulbs). | 12.0% |
🔍 Key Insight:
-8539.52is typically the correct and most cost-effective classification for standard consumer LED bulbs (A-shape, BR30, PAR38 with bases).
-9405.42applies if the "bulb" is actually part of a fixture or if the product is marketed as a "lighting fitting" rather than a replaceable lamp.
-8541.41is for components. Do not classify a complete, ready-to-use bulb here unless it lacks a base and is clearly a component for manufacturing.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Surcharges & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Country of Origin: China (CN)
✅ Effective Date: November 10, 2025 (for subsequent imports)
🎯 1. 8541.41.00.00 —— Light Emitting Diodes (LEDs)
| Item | Content |
|---|---|
| Base Rate | 0.0% (ad valorem) |
| Section 301 Surcharge | +25.0% |
| IEEPA Surcharge | +10.0% (Section 122 Tariff, China-origin) |
| Total Rate | 35.0% |
| Tax Calculation | CIF Value × 35% |
| De Minimis Eligibility | ❌ No (deny_de_minimis) |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:8541.41.00.00 → FOOTNOTE:9903.88.01 |
📌 Explanation:
- While the base tariff is 0%, the 25% Section 301 and 10% IEEPA surcharges apply aggressively to electronic components.
- Total 35% makes this classification expensive for high-value LED components.
- Risk: Misclassifying a complete bulb as an LED chip here may lead to penalties if customs determines it is a finished good.
🎯 2. 9405.42.84.40 / 9405.42.84.10 —— LED Lighting Fittings
| Item | Content |
|---|---|
| Base Rate | 3.9% |
| Section 301 Surcharge | +25.0% |
| IEEPA Surcharge | +10.0% (Section 122 Tariff) |
| Total Rate | 38.9% |
| Tax Calculation | CIF Value × 38.9% |
| De Minimis Eligibility | ❌ No (deny_de_minimis) |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:9405.42.84.40 → FOOTNOTE:9903.88.01 |
📌 Note:
- This classification is for fixtures, not simple bulbs.
- The 38.9% total rate is the highest among the options.
- Avoid this classification for screw-in bulbs unless they are part of a fixed lighting assembly.
🎯 3. 8539.52.00.20 / 8539.52.00.91 —— LED Lamps (Bulbs) ✅ Recommended
| Item | Content |
|---|---|
| Base Rate | 2.0% |
| Section 301 Surcharge | 0.0% |
| IEEPA Surcharge | +10.0% (Section 122 Tariff) |
| Total Rate | 12.0% |
| Tax Calculation | CIF Value × 12.0% |
| De Minimis Eligibility | ❌ No (deny_de_minimis) |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:8539.52.00.20 |
📌 Advantage:
- This is the most favorable classification for standard LED bulbs.
- No Section 301 (25%) surcharge applies to these specific LED lamp codes.
- Only the 10% IEEPA Section 122 tariff applies, resulting in a total of 12%.
- Why it fits: "LED Light Bulb" explicitly matches "Light-emitting diode (LED) lamps" in use and form.
🛠️ IV. Customs Clearance Practical Advice (Real-World Pitfall Avoidance)
✅ 1. Documentation Checklist (Mandatory)
| Document | Required? | Notes |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must specify: Type (A19, BR30, etc.), Base (E26, GU10), Lumens, Watts, Voltage. |
| ✅ Product Photos (Label & Base) | ✔️ | Clearly show the "LED" label and the screw base type. |
| ✅ Commercial Invoice | ✔️ | Must state "LED Light Bulb" or "LED Lamp", NOT just "LED Component" or "Lighting Fixture". |
| ✅ Country of Origin Certificate | ✔️ | Crucial for determining IEEPA applicability. |
| ✅ UL/ETL/CUL Report | ✔️ | Electrical safety certification is often requested for lighting products. |
| ✅ FCC Certification | ✔️ | Required if the bulb has electronic drivers (most do) to limit RF interference. |
✅ 2. Declaration Tips (Key Mantra)
🔥 "Declare as 'Lamp', not 'Component' or 'Fixture'. Base Rate Matters!"
| Scenario | Correct Declaration | Wrong Declaration | Consequence |
|---|---|---|---|
| Standard Screw-in Bulb | 8539.52.00.20 - LED Light Bulb |
8541.41.00.00 - LED Component |
❌ Over-taxation (35% vs 12%) or Audit |
| Recessed Downlight (Fixture) | 9405.42.84.40 - LED Lighting Fitting |
8539.52.00.20 - LED Bulb |
❌ Under-taxation (12% vs 38.9%) → Penalty |
| LED Strip Light | 8539.52.00.20 or 9405.42.84 |
8541.41.00.00 |
❌ Classification Error |
📌 Crucial Tip:
- Do not declare "LED Bulb" as "LED Part" to save on base rates. The 10% IEEPA applies to both, but the 25% Section 301 applies to the component code (8541), making it more expensive.
- Do not declare a standalone bulb as a "Lighting Fixture" (9405) unless it is permanently mounted. Fixtures have a higher base rate (3.9%) and the same surcharges, totaling 38.9%.
✅ 3. Special Cases
| Case | Handling Advice |
|---|---|
| LED Bulb with Built-in Smart Driver (WiFi/Zigbee) | Still classified under 8539.52.00.20. Ensure FCC certification covers the wireless module. |
| OEM Private Label Bulbs | Provide brand authorization. Use "LED Light Bulb" as generic description unless brand is critical for origin verification. |
| Mixed Container (Bulbs + Fixtures) | Separate HS Codes! Do not lump "LED Bulbs" into "Lighting Fittings". Declare 8539.52 for bulbs and 9405.42 for fixtures to avoid misclassification of the entire shipment. |
🌍 V. Global Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 8539.52.00.20 |
12.0% (Total) | FCC + UL/ETL | Best Rate. Avoid 8541 (35%) and 9405 (38.9%). |
| 🇨🇳 China | 8539.52.00.00 |
8% - 10% | CCC | Domestic trade. |
| 🇪🇺 EU | 8539.52.00.00 |
0% - 6% | CE + ErP | No surcharges. |
| 🇬🇧 UK | 8539.52.00.00 |
0% - 4% | UKCA | Post-Brexit rules. |
| 🇦🇺 Australia | 8539.52.00.00 |
5% | RCM | No surcharges. |
📌 Conclusion:
- USA is the most complex market due to IEEPA and Section 301 tariffs.
- Correct HS Code selection is critical:8539.52saves 23-27% in tariffs compared to other categories.
- FCC Certification is mandatory for smart bulbs; UL/ETL is highly recommended for insurance and retailer compliance.
📌 VI. Common Errors & Pitfalls (Lessons Learned)
❌ Error 1: Classifying LED bulbs as 8541.41.00.00 (LED Components)
👉 Result: Paying 35% instead of 12%.
👉 Fix: Use 8539.52.00.20 for finished bulbs.
❌ Error 2: Declaring screw-in bulbs as 9405.42.84 (Lighting Fittings)
👉 Result: Paying 38.9% instead of 12%.
👉 Fix: Bulbs are replaceable lamps (8539), not fixed fixtures (9405).
❌ Error 3: Ignoring FCC Certification for Smart Bulbs
👉 Result: Customs hold, rejection, or return to sender.
👉 Fix: Ensure FCC ID is on the label and documentation.
✅ Correct Declaration Example:
"LED Light Bulb, 9W, A19 Shape, E26 Base, 2700K Warm White, FCC Certified, Model XYZ"
HS Code:8539.52.00.20
🎯 VII. Conclusion: Precision Classification, Maximum Profit!
🎯 Remember the Mantra:
🔹 "Bulbs are Lamps (
8539), not Chips (8541) or Fixtures (9405).
🔹 "12% vs 35% vs 39%: A 27% Difference Can Make or Break Your Margin!"
🔹 "Smart Bulbs Need FCC. Regular Bulbs Need UL. Always Declare Clearly."
📌 Pro Tip:
If your LED bulbs are originating from Vietnam, Mexico, or Thailand, you may be eligible for lower or zero tariffs. Verify the Country of Origin on your supplier's invoice.
For US imports, pre-classify with a customs broker and request a Binding Ruling if your shipment volume is high.
📣 Immediate Action:
📞 Consult a licensed customs broker
📄 Provide product specs, photos, and FCC reports
🚀 Classify as8539.52.00.20to save up to 27% in duties!
✨ Professional clearance starts with accurate classification!
💼 Every percentage point saved is pure profit!
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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。