HS 853921 Other filament lamps, excluding ultraviolet or infra-red lamps
Quick Answer: Filament lamps, excluding ultraviolet or infra-red types, imported under HS 853921 enter the UK duty-free, the EU at 2.70% ad valorem, and the US at 20% ad valorem under the MFN rate. This classification encompasses traditional incandescent light bulbs and similar lamps that produce light by heating a filament. Importers should be aware of potential variations in duty rates based on the specific type of filament lamp and the importing country's trade agreements. CustomTariffs aggregates this data, highlighting the importance of verifying the exact tariff for each shipment to ensure accurate customs declarations and avoid compliance issues.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8539213000 | 0.00 % | — | — |
| 8539219200 | 0.00 % | — | — |
| 8539219210 | 0.00 % | — | — |
| 8539219290 | 0.00 % | — | — |
| 8539219800 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8539210000 | 2.70 % | — | — |
| 8539213000 | 2.70 % | — | — |
| 8539219200 | 2.70 % | — | — |
| 8539219210 | 2.70 % | — | — |
| 8539219290 | 2.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 853921 | — | — | — |
| 85392120 | Free | — | — |
| 8539212040 | — | — | ["No."] |
| 8539212080 | — | — | ["No."] |
| 8539214040 | — | — | ["No."] |
Special rates available under trade agreements including USMCA, KORUS, GSP.
Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).
Data compiled and presented by HSRates.
Which Trade Agreements Reduce Duties for HS 8539.21?
Imports of Other filament lamps, excluding ultraviolet or infra-red lamps may qualify for reduced or zero duty rates under free trade agreements and preferential programs. The overview below shows available preferential arrangements by jurisdiction, compiled by HSRates from official tariff and trade agreement data.
United States (HTSUS)
Free for USMCA, KORUS, and 15 other programs
European Union (TARIC)
Preferential rate data not yet available.
United Kingdom
Preferential rate data not yet available.
Preferential rates require proof of origin and may be subject to quotas or conditions. Always verify eligibility with a licensed customs broker.
Data compiled by HSRates.
Which Preferential Rates Apply to Your Origin Country?
Select an origin country to see if preferential rates apply.
Preferential rates based on available trade agreements. Actual rates may vary.
How to Classify This HS Code?
What products does HS 853921 cover?
This subheading covers other filament lamps, specifically those that operate by incandescence and are not designed for ultraviolet or infra-red radiation. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes, this category includes standard incandescent lamps used for general lighting purposes. The US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that these are typically glass bulbs with a filament that heats up and emits light when electricity passes through it, excluding specialized lamps for specific applications.
What falls outside HS 853921?
The following products are excluded from HS 853921: ultraviolet lamps (e.g., germicidal lamps), infra-red lamps (e.g., heat lamps), and lamps that do not operate by incandescence, such as fluorescent lamps (classified under 8539.3), discharge lamps (classified under 8539.4), and LED lamps (classified under 8539.50). Also excluded are specialized filament lamps designed for specific technical uses, such as automotive headlights or projector lamps, which may have their own distinct subheadings within heading 8539.
What are common classification mistakes for HS 853921?
A common error is misclassifying specialized filament lamps that, while technically incandescent, are designed for specific functions beyond general lighting. For instance, some automotive headlight bulbs or projector lamps might be incorrectly entered under 853921 when they belong to more specific subheadings within 8539 that account for their particular design or application. Adherence to General Interpretative Rule 3(a) and 3(b) is crucial, prioritizing the most specific description or the essential character of the good.
How should importers classify products under HS 853921?
The correct procedure for classifying products under HS 853921 involves a detailed examination of the lamp's construction and intended use. Importers and customs brokers must verify that the lamp operates by incandescence and is not designed for ultraviolet or infra-red emission. Consulting the WCO HS Nomenclature, the USITC HTS, or the EU TARIC database for specific product descriptions and Explanatory Notes is essential to confirm that the item does not fall under a more specific subheading or a different heading altogether.
How is the duty calculated for products under HS 853921?
A 60-watt incandescent light bulb, weighing 0.05 kg and declared at a customs value of $2.00 USD, would attract a US duty of $0.10. This is calculated using the Most Favored Nation (MFN) duty rate of 5% ad valorem, applied to the customs value ($2.00 USD × 0.05 = $0.10). This calculation is based on the rate published in the USITC Harmonized Tariff Schedule for subheading 8539.21.0000, which specifies a 5% ad valorem duty for general imports.
Which trade agreements reduce duties for HS 853921?
Several free trade agreements may reduce the applicable duty rate for HS 853921, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for qualifying goods originating from Canada or Mexico. Additionally, preferential rates may be available for goods from countries benefiting from the Generalized System of Preferences (GSP), potentially leading to a Free duty rate. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries, depending on the specific jurisdiction and agreement.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 8539.21 (Other filament lamps, excluding ultraviolet or infra-red lamps)?
The Most Favored Nation (MFN) duty rate for HS code 8539.21 in the United States is 2.70% ad valorem. For the European Union, under the TARIC system, the rate is often 0.00% ad valorem, though specific country of origin rules can apply. The UK Trade Tariff also generally lists a 0.00% duty rate for goods originating from countries with a Free Trade Agreement (FTA) and a higher rate for others. It is crucial to consult the specific tariff schedule of the importing country for the definitive rate applicable to your shipment, considering the country of origin.
How is the duty for HS 8539.21 calculated, and can you provide an example?
The duty for HS 8539.21 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For example, if you are importing 1,000 units of filament lamps valued at $5 per unit into the United States, and the MFN duty rate is 2.70%, the calculation would be: Total Value = 1,000 units * $5/unit = $5,000. Duty Amount = $5,000 * 2.70% = $135.00. Always ensure your customs value is accurately declared according to the relevant valuation rules (e.g., Transaction Value).
What are the key classification criteria for goods under HS code 8539.21?
HS code 8539.21 covers 'Other filament lamps, excluding ultraviolet or infra-red lamps.' The primary classification criterion is that the lamp must operate by incandescence, producing light through a heated filament. It specifically excludes lamps designed to emit ultraviolet or infra-red radiation, such as UV germicidal lamps or heat lamps. The filament material (e.g., tungsten) and the lamp's base type (e.g., screw, bayonet) are also relevant for precise classification within the broader heading 8539.
Are there specific trade agreements that offer preferential duty rates for HS 8539.21?
Yes, many trade agreements can provide preferential duty rates, often reducing them to 0.00% ad valorem. For instance, goods originating from countries that are signatories to the USMCA (United States-Mexico-Canada Agreement) may qualify for preferential treatment when imported into the United States. Similarly, the UK has FTAs with numerous countries that can eliminate or reduce duties on goods classified under 8539.21. Importers must ensure they have the necessary proof of origin documentation (e.g., Certificate of Origin) to claim these preferential rates.
What documentation is typically required for importing goods under HS code 8539.21?
Standard import documentation for HS 8539.21 generally includes a commercial invoice detailing the value, quantity, and description of the lamps; a packing list specifying the contents of each package; and a bill of lading or air waybill for transportation. Depending on the importing country and any claimed preferential duty rates, a Certificate of Origin may be required. Additionally, ensuring the lamps comply with the importing country's electrical safety standards and certifications (e.g., UL listing in the US, CE marking in the EU) is crucial for customs clearance.