Analysis
HTS 8539.29.10 covers christmas-tree lamps under heading 8539 (electrical filament or discharge lamps, including sealed beam lamp units and ultraviolet…).
Within this group the rate runs from duty-free to 5.2%. Compared with 8539.29.30 (designed for a voltage not exceeding 100 V: other), which pays duty-free, a misclassification either way moves the duty by 5.8 percentage points.
The general duty rate is 5.8% of the customs value, which is among the highest the rates in chapter 85 (98th percentile of 624 lines with an ad valorem rate). On a shipment valued at $10,000 that is $580 in duty before any Chapter 99 additions or preference claims.
Goods that qualify under GSP, the Australia FTA, the Bahrain FTA, the Chile FTA, the Colombia TPA, and 12 others can enter duty-free instead of paying 5.8%. It is also eligible under GSP, the developing-country programme, which Congress has to renew; check whether GSP is in force on the entry date. Reduced but not zero rates apply under some agreements: 2.9% for JP.
The other lines in the same group are 8539.29.20 (lamps having glass envelopes not over 6.35 mm in maximum…, 5.2%), 8539.29.30 (designed for a voltage not exceeding 100 V: other, duty-free) and 8539.29.40 (designed for a voltage exceeding 100 V, 2.6%).
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 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% |