Analysis
HTS 9405.92.00 covers parts: of plastics under heading 9405 (luminaires and lighting fittings including searchlights and spotlights and parts thereof…).
Within this group the rate runs from duty-free to 12%. Compared with 9405.91.30 (globes and shades: other), which pays 12%, a misclassification either way moves the duty by 8.3 percentage points.
The column 2 rate, for countries without normal trade relations, is 80%, 21.6 times the general rate.
Goods that qualify under GSP, the Australia FTA, the Bahrain FTA, the civil aircraft agreement, the Chile FTA, and 13 others can enter duty-free instead of paying 3.7%. 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 general duty rate is 3.7% of the customs value, which is in the middle of the rates in chapter 94 (61st percentile of 110 lines with an ad valorem rate). On a shipment valued at $10,000 that is $370 in duty before any Chapter 99 additions or preference claims.
Neighbouring 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% |
| 9405.99.20 | Other: of brass | 3.9% |
| 9405.99.40 | Other: other | 6% |