HTS heading · chapter 85
8513
Portable electric lamps designed to function by their own source of energy (for example, dry batteries, storage batteries, magnetos), other than lighting equipment of heading 8512; parts thereof
Analysis
Heading 8513 of the Harmonized Tariff Schedule covers portable electric lamps designed to function by their own source of energy (for example, dry batteries, storage batteries, magnetos), other than lighting equipment of heading 8512; parts thereof. It divides into 2 six-digit subheadings and 4 eight-digit tariff lines, with 4 ten-digit statistical suffixes below them.
The spread of 9 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 12.5%, applies to 8513.10.20 (lamps: flashlights) and 8513.90.20 (parts: of flashlights).
None of its 4 lines is duty-free at the general rate. Rates run from 3.5% to 12.5% with a median of 8%, so the line you choose sets the duty.
Its median rate of 8% sits at the 99th percentile of the headings in chapter 85.
The largest subheadings are 8513.10 (lamps, 2 lines) and 8513.90 (parts, 2 lines).
By Census's concordance, most of its statistical lines are made by Electric Lighting Equipment Manufacturing (3351). Those are the NAICS industries a US producer of these goods would report under.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 8513.10.20 | Lamps: flashlights | 12.5% |
| 8513.10.40 | Lamps: other | 3.5% |
| 8513.90.20 | Parts: of flashlights | 12.5% |
| 8513.90.40 | Parts: other | 3.5% |