HTS heading · chapter 85
8539
Electrical filament or discharge lamps, including sealed beam lamp units and ultraviolet or infrared lamps; arc lamps; light-emitting diode (LED) light sources; parts thereof
Analysis
Heading 8539 of the Harmonized Tariff Schedule covers electrical filament or discharge lamps, including sealed beam lamp units and ultraviolet or infrared lamps; arc lamps; light-emitting diode (LED) light sources; parts thereof. It divides into 12 six-digit subheadings and 18 eight-digit tariff lines, with 40 ten-digit statistical suffixes below them.
4 of its 18 lines with a percentage rate are duty-free at the general rate (22%) and 14 are dutiable, from duty-free up to 5.8%. The median line pays 2.4%.
The spread of 5.8 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 5.8%, applies to 8539.22.40 (christmas-tree lamps) and 8539.29.10 (christmas-tree lamps).
The largest subheadings are 8539.29 (other, 4 lines), 8539.21 (tungsten halogen, 2 lines), 8539.22 (other, of a power not exceeding 200 W and for a…, 2 lines) and 8539.39 (other, 2 lines).
Its median rate of 2.4% sits at the 63rd percentile of the headings in chapter 85.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 8539.10.00 | Sealed beam lamp units | 2% |
| 8539.21.20 | Designed for a voltage not exceeding 100 V | Free |
| 8539.21.40 | Tungsten halogen: other | 2.6% |
| 8539.22.40 | Christmas-tree lamps | 5.8% |
| 8539.22.80 | Other, of a power not exceeding 200 W and for a voltage exceeding 100 V: other | 2.6% |
| 8539.29.10 | Christmas-tree lamps | 5.8% |
| 8539.29.20 | Lamps having glass envelopes not over 6.35 mm in maximum diameter and suitable for use in cystoscopes and other surgical instruments | 5.2% |
| 8539.29.30 | Designed for a voltage not exceeding 100 V: other | Free |
| 8539.29.40 | Designed for a voltage exceeding 100 V | 2.6% |
| 8539.31.00 | Fluorescent, hot cathode | 2.4% |
| 8539.32.00 | Mercury or sodium vapor lamps; metal halide lamps | 2.4% |
| 8539.39.10 | Cold-cathode fluorescent lamps (CCFLs) for backlighting of flat panel displays | Free |
| 8539.39.90 | Other: other | 2.4% |
| 8539.41.00 | Ultraviolet or infrared lamps; arc lamps: arc lamps | 2.6% |
| 8539.49.00 | Ultraviolet or infrared lamps; arc lamps: other | 2.4% |
| 8539.51.00 | Light-emitting diode (LED) modules | Free |
| 8539.52.00 | Light-emitting diode (LED) lamps | 2% |
| 8539.90.00 | Electrical filament or discharge lamps, including sealed beam lamp units and ultraviolet or infrared lamps; arc lamps; light-emitting diode (LED) light sources; parts thereof: parts | 2.6% |