Analysis
HTS 9405.99.40 covers other: other under heading 9405 (luminaires and lighting fittings including searchlights and spotlights and parts thereof…). US Customs collects import statistics for it under 3 ten-digit suffixes, reported in number of items.
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 6 percentage points.
The general duty rate is 6% of the customs value, which is above most the rates in chapter 94 (86th percentile of 110 lines with an ad valorem rate). On a shipment valued at $10,000 that is $600 in duty before any Chapter 99 additions or preference claims.
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 6%. 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 column 2 rate, for countries without normal trade relations, is 45%, 7.5 times the general rate.
Statistical suffixes
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% |
| 9405.92.00 | Parts: of plastics | 3.7% |
| 9405.99.20 | Other: of brass | 3.9% |