Analysis
Subheading 8539.39 covers other, within heading 8539. The first six digits are shared by every country that uses the Harmonized System, so this part of the code is the same in the US, UK and EU schedules; the 2 US tariff lines below it are national.
1 of its 2 lines with a percentage rate are duty-free at the general rate (50%) and 1 are dutiable, from duty-free up to 2.4%. The median line pays 1.2%.
The US splits it as follows: 8539.39.10 for cold-cathode fluorescent lamps (CCFLs) for backlighting of flat panel… (duty-free) and 8539.39.90 for other: other (2.4%).
By Census's concordance, most of its statistical lines are made by Electric Lighting Equipment Manufacturing (3351). Those are the NAICS industries a US producer of these goods would report under.
Goods only reach 8539.39 once they fall within heading 8539 (electrical filament or discharge lamps, including sealed beam lamp units and ultraviolet…). Under General Rule 6, subheadings are then compared only with others at the same level, so a product is matched against its siblings, not against lines elsewhere in the chapter.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 8539.39.10 | Cold-cathode fluorescent lamps (CCFLs) for backlighting of flat panel displays | Free |
| 8539.39.90 | Other: other | 2.4% |