Analysis
HTS 8539.52.00 covers light-emitting diode (LED) lamps under heading 8539 (electrical filament or discharge lamps, including sealed beam lamp units and ultraviolet…). US Customs collects import statistics for it under 6 ten-digit suffixes, reported in number of items.
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 3.8 points on the customs value.
The general duty rate is 2% of the customs value, which is in the middle of the rates in chapter 85 (61st percentile of 624 lines with an ad valorem rate). On a shipment valued at $10,000 that is $200 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%. 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 ten-digit suffixes separate of a type specified in statistical note…, of a type specified in statistical note…, of a type specified in statistical note…, of a type specified in statistical note… and straight linear tubes or U-shaped tubes. The duty is the same across them; the suffix matters for statistics, licensing and some quotas, and an entry needs all ten digits.
Statistical suffixes
| Code | Description | Units | NAICS |
|---|---|---|---|
| 8539.52.00.10 | Of a type specified in statistical note 8(a) to this chapter | No. | 3351 |
| 8539.52.00.20 | Of a type specified in statistical note 8(b) to this chapter | No. | 3351 |
| 8539.52.00.30 | Of a type specified in statistical note 8(c) to this chapter | No. | 3351 |
| 8539.52.00.40 | Of a type specified in statistical note 8(d) to this chapter | No. | 3351 |
| 8539.52.00.51 | Straight linear tubes or U-shaped tubes | No. | 3351 |
| 8539.52.00.91 | Other | No. | 3351 |
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 8539.10.00 | Sealed beam lamp units | 2% |
| 8539.21.20 | Designed for a voltage not exceeding 100 V | Free |
| 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 |
| 8539.90.00 | 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% |