HTS subheading · chapter 94
9405.42
Other, designed for use solely with light-emitting diode (LED) light sources
Analysis
Subheading 9405.42 covers other, designed for use solely with light-emitting diode (LED) light sources, within heading 9405. 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 4 US tariff lines below it are national.
1 of its 4 lines with a percentage rate are duty-free at the general rate (25%) and 3 are dutiable, from duty-free up to 6%. The median line pays 4.3%.
The spread of 6 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 6%, applies to 9405.42.60 (of base metal: other).
The US splits it as follows: 9405.42.40 for of base metal: of brass (4.7%), 9405.42.60 for of base metal: other (6%), 9405.42.82 for light-emitting diode (LED) backlights modules, the foregoing which… (duty-free) and 9405.42.84 for other: other (3.9%).
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 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% |