Analysis
Subheading 9405.50 covers non-electrical luminaires and lighting fittings, 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 3 US tariff lines below it are national.
None of its 3 lines is duty-free at the general rate. Rates run from 2.9% to 6% with a median of 5.7%, so the line you choose sets the duty.
The US splits it as follows: 9405.50.20 for incandescent luminaires designed to be operated by propane or other… (2.9%), 9405.50.30 for other: of brass (5.7%) and 9405.50.40 for other: other (6%).
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 9405.50 once they fall within heading 9405 (luminaires and lighting fittings including searchlights and spotlights and parts thereof…). 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 |
|---|---|---|
| 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% |