Analysis
HTS 8539.21.20 covers designed for a voltage not exceeding 100 V under heading 8539 (electrical filament or discharge lamps, including sealed beam lamp units and ultraviolet…). US Customs collects import statistics for it under 2 ten-digit suffixes, reported in number of items.
Neighbouring lines carry rates from duty-free to 5.8%, so the exact line matters. The widest gap is with 8539.29.10 (christmas-tree lamps), at 5.8%: a product that belongs there but is entered here, or the reverse, changes the duty by 5.8 percentage points.
For statistics it divides in two: 8539.21.20.40 for for vehicles of subheading 8701.21, 8701.22, 8701.23… and 8539.21.20.80 for other. Both pay the same duty; the suffix records which kind was imported.
Goods classified here enter the United States duty-free at the general (normal trade relations) rate, as do about 58% of the 624 tariff lines in chapter 85. Free here means free of the base duty only: origin-specific Chapter 99 duties such as Section 301 can still be owed.
Goods from countries without normal trade relations pay the column 2 rate of 20% instead of nothing, so origin decides between free entry and a 20% duty.
Statistical suffixes
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 8539.10.00 | Sealed beam lamp units | 2% |
| 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% |