◆classifyanything

HTS tariff line · chapter 85

8539.31.00

Fluorescent, hot cathode

Analysis

HTS 8539.31.00 covers fluorescent, hot cathode under heading 8539 (electrical filament or discharge lamps, including sealed beam lamp units and ultraviolet…). US Customs collects import statistics for it under 4 ten-digit suffixes, reported in number of items.

This line's footnotes point to one additional provision in Chapter 99: 9903.90.08 (measures on products of Russia). Chapter 99 duties are added on top of the general rate for goods of the countries they name, and they change more often than the rest of the schedule, so check the current CBP guidance before you rely on a total.

Rates on the nearby lines range from duty-free to 5.8%. The costliest confusion would be with 8539.29.10 (christmas-tree lamps) at 5.8%, a difference of 3.4 points on the customs value.

The general duty rate is 2.4% of the customs value, which is in the middle of the rates in chapter 85 (63rd percentile of 624 lines with an ad valorem rate). On a shipment valued at $10,000 that is $240 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 2.4%. 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.

Statistical suffixes

CodeDescriptionUnitsNAICS
8539.31.00.401.2 m, straight tube, of a power 30 W or more but not exceeding 40 WNo.3351
8539.31.00.50With a single plug-in baseNo.3351
8539.31.00.60With a single screw-in baseNo.3351
8539.31.00.70OtherNo.3351

Neighbouring lines

LineDescriptionGeneral rate
8539.10.00Sealed beam lamp units2%
8539.21.20Designed for a voltage not exceeding 100 VFree
8539.21.40Tungsten halogen: other2.6%
8539.22.40Christmas-tree lamps5.8%
8539.22.80Other, of a power not exceeding 200 W and for a voltage exceeding 100 V: other2.6%
8539.29.10Christmas-tree lamps5.8%
8539.29.20Lamps having glass envelopes not over 6.35 mm in maximum diameter and suitable for use in cystoscopes and other surgical instruments5.2%
8539.29.30Designed for a voltage not exceeding 100 V: otherFree
8539.29.40Designed for a voltage exceeding 100 V2.6%
8539.32.00Mercury or sodium vapor lamps; metal halide lamps2.4%
8539.39.10Cold-cathode fluorescent lamps (CCFLs) for backlighting of flat panel displaysFree
8539.39.90Other: other2.4%
8539.41.00Ultraviolet or infrared lamps; arc lamps: arc lamps2.6%
8539.49.00Ultraviolet or infrared lamps; arc lamps: other2.4%
8539.51.00Light-emitting diode (LED) modulesFree
8539.52.00Light-emitting diode (LED) lamps2%
8539.90.00Electrical filament or discharge lamps, including sealed beam lamp units and ultraviolet or infrared lamps; arc lamps; light-emitting diode (LED) light sources; parts thereof: parts2.6%

Chapter 99 provisions in the footnotes

  • 9903.90.08 measures on products of Russia

    Articles the product of the Russian Federation, as provided for in U.S. note 30(a) to this subchapter and as provided for in the subheadings enumerated in U.S. note 30(b) to this subchapter