Analysis
HTS 8539.29.40 covers designed for a voltage exceeding 100 V under heading 8539 (electrical filament or discharge lamps, including sealed beam lamp units and ultraviolet…).
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 3.2 percentage points.
The general duty rate is 2.6% of the customs value, which is above most the rates in chapter 85 (71st percentile of 624 lines with an ad valorem rate). On a shipment valued at $10,000 that is $260 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 13 others can enter duty-free instead of paying 2.6%. 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.
The other lines in the same group are 8539.29.10 (christmas-tree lamps, 5.8%), 8539.29.20 (lamps having glass envelopes not over 6.35 mm in maximum…, 5.2%) and 8539.29.30 (designed for a voltage not exceeding 100 V: other, duty-free).
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 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 |