9405.21.80

Analysis

HTS 9405.21.80 covers designed for use solely with light-emitting diode (LED) light sources: other under heading 9405 (luminaires and lighting fittings including searchlights and spotlights and parts thereof…). US Customs collects import statistics for it under 2 ten-digit suffixes, reported in number of items.

Within this group the rate runs from 3.7% to 6%. Compared with 9405.21.60 (of base metal: other), which pays 6%, a misclassification either way moves the duty by 2.1 percentage points.

The general duty rate is 3.9% of the customs value, which is in the middle of the rates in chapter 94 (66th percentile of 110 lines with an ad valorem rate). On a shipment valued at $10,000 that is $390 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 3.9%. 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.

For statistics it divides in two: 9405.21.80.10 for household and 9405.21.80.20 for other. Both pay the same duty; the suffix records which kind was imported.

The column 2 rate, for countries without normal trade relations, is 35%, 9.0 times the general rate.