HTS heading · chapter 94
9405
Luminaires and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated nameplates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included
Analysis
Heading 9405 of the Harmonized Tariff Schedule covers luminaires and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated nameplates and the like, having a permanently fixed light…. It divides into 15 six-digit subheadings and 39 eight-digit tariff lines, with 58 ten-digit statistical suffixes below them.
The spread of 12 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 12%, applies to 9405.91.10 (globes and shades: of lead crystal) and 9405.91.30 (globes and shades: other).
2 of its 39 lines with a percentage rate are duty-free at the general rate (5%) and 37 are dutiable, from duty-free up to 12%. The median line pays 5.3%.
Its median rate of 5.3% sits at the 78th percentile of the headings in chapter 94.
The largest subheadings are 9405.41 (photovoltaic, designed for use solely with light-…, 4 lines), 9405.42 (other, designed for use solely with…, 4 lines), 9405.91 (of glass, 4 lines) and 9405.11 (designed for use solely with light-emitting diode…, 3 lines).
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 9405.11.40 | Of base metal: of brass | 3.9% |
| 9405.11.60 | Of base metal: other | 7.6% |
| 9405.11.80 | Designed for use solely with light-emitting diode (LED) light sources: other | 3.9% |
| 9405.19.40 | Of base metal: of brass | 3.9% |
| 9405.19.60 | Of base metal: other | 7.6% |
| 9405.19.80 | Other: other | 3.9% |
| 9405.21.40 | Of base metal: of brass | 3.7% |
| 9405.21.60 | Of base metal: other | 6% |
| 9405.21.80 | Designed for use solely with light-emitting diode (LED) light sources: other | 3.9% |
| 9405.29.40 | Of base metal: of brass | 3.7% |
| 9405.29.60 | Of base metal: other | 6% |
| 9405.29.80 | Other: other | 3.9% |
| 9405.31.00 | Designed for use solely with light-emitting diode (LED) light sources | 8% |
| 9405.39.00 | Lighting strings of a kind used for Christmas trees: other | 8% |
| 9405.41.40 | Of base metal: of brass | 4.7% |
| 9405.41.60 | Of base metal: other | 6% |
| 9405.41.82 | Light-emitting diode (LED) backlights modules, the foregoing which are lighting sources that consist of one or more LEDs and one or more connectors and are mounted on a printed circuit or other similar substrate, and other passive components, whether or not combined with optical components or protective diodes, and used as backlights illumination for liquid crystal displays(LCDs) | Free |
| 9405.41.84 | Other: other | 3.9% |
| 9405.42.40 | Of base metal: of brass | 4.7% |
| 9405.42.60 | Of base metal: other | 6% |
| 9405.42.82 | Light-emitting diode (LED) backlights modules, the foregoing which are lighting sources that consist of one or more LEDs and one or more connectors and are mounted on a printed circuit or other similar substrate, and other passive components, whether or not combined with optical components or protective diodes, and used as backlights illumination for liquid crystal displays(LCDs) | Free |
| 9405.42.84 | Other: other | 3.9% |
| 9405.49.00 | Other electric luminaires and lighting fittings: other | 3.9% |
| 9405.50.20 | Incandescent luminaires designed to be operated by propane or other gas, or by compressed air and kerosene or gasoline | 2.9% |
| 9405.50.30 | Other: of brass | 5.7% |
| 9405.50.40 | Other: other | 6% |
| 9405.61.20 | Of base metal: of brass | 5.7% |
| 9405.61.40 | Of base metal: other | 6% |
| 9405.61.60 | Designed for use solely with light-emitting diode (LED) light sources: other | 5.3% |
| 9405.69.20 | Of base metal: of brass | 5.7% |
| 9405.69.40 | Of base metal: other | 6% |
| 9405.69.60 | Other: other | 5.3% |
| 9405.91.10 | Globes and shades: of lead crystal | 12% |
| 9405.91.30 | Globes and shades: other | 12% |
| 9405.91.40 | Of glass: chimneys | 7.5% |
| 9405.91.60 | Of glass: other | 4.5% |
| 9405.92.00 | Parts: of plastics | 3.7% |
| 9405.99.20 | Other: of brass | 3.9% |
| 9405.99.40 | Other: other | 6% |