HS 853922 Other, of a power not exceeding 200 W and for a voltage exceeding 100 V
Quick Answer: Electric filament or discharge lamps, of a power not exceeding 200 W and for a voltage exceeding 100 V, imported under HS 853922 enters the UK at 0.00%, the EU at 2.70% ad valorem, and the US at 5.8% ad valorem under the MFN rate. This classification specifically covers a broad range of incandescent, halogen, and other lamps that meet the specified power and voltage criteria, excluding specialized lighting like automotive or medical lamps. Importers should be aware of potential variations in preferential duty rates for the US based on origin. CustomTariffs aggregates this data, highlighting the importance of verifying specific origin-based rates for accurate landed cost calculations.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8539220000 | — | — | — |
| 8539229000 | 0.00 % | — | — |
| 8539229010 | 0.00 % | — | — |
| 8539229090 | 0.00 % | — | — |
| 8539221000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8539220000 | 2.70 % | — | — |
| 8539221000 | 2.70 % | — | — |
| 8539221010 | 2.70 % | — | — |
| 8539221090 | 2.70 % | — | — |
| 8539229000 | 2.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 853922 | — | — | — |
| 8539228010 | — | — | ["No."] |
| 8539228030 | — | — | ["No."] |
| 8539228040 | — | — | ["No."] |
| 8539228060 | — | — | ["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 8539.22?
Imports of Other, of a power not exceeding 200 W and for a voltage exceeding 100 V 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, GSP, and 14 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 853922 cover?
This subheading covers electric filament or discharge lamps, specifically "other" lamps not specified elsewhere in heading 8539, provided they have a power not exceeding 200 Watts and operate at a voltage exceeding 100 Volts. According to the WCO Harmonized System Explanatory Notes and definitions found in official tariff schedules like the USITC Harmonized Tariff Schedule (HTS) and the EU TARIC, this category includes various types of lamps such as incandescent lamps, halogen lamps, and certain discharge lamps that meet the specified power and voltage criteria. It is crucial to verify the exact specifications against the product's technical data sheet.
What falls outside HS 853922?
The following products are excluded from HS 853922: lamps with a power exceeding 200 Watts or operating at a voltage of 100 Volts or less, which would be classified under different subheadings of 8539. Additionally, complete lighting fixtures (heading 9405), parts of lamps (unless they are complete lamps themselves), and specialized lamps like those for medical or dental purposes (often classified under Chapter 90) are not covered. For instance, a 300W spotlight would not fall here, nor would a 12V automotive headlight bulb.
What are common classification mistakes for HS 853922?
A common error is misinterpreting the power and voltage thresholds, leading to incorrect classification. For example, classifying a lamp that operates at exactly 100V under this subheading when it should be classified elsewhere, or conversely, classifying a lamp exceeding 200W. General Rule of Interpretation (GRI) 1, which states that classification shall be determined according to the terms of the headings and any relative section or chapter notes, is paramount. Importers must ensure the product precisely matches the stated power and voltage specifications.
How should importers classify products under HS 853922?
The correct procedure for classifying products under HS 853922 involves a systematic review of the product's technical specifications against the tariff code's description. Importers and customs brokers must first identify the product as an electric filament or discharge lamp. Then, they must confirm its power rating is 200 Watts or less and its operating voltage exceeds 100 Volts. Consulting the official tariff schedule of the importing country, such as the USITC HTS or EU TARIC, and cross-referencing with the WCO Explanatory Notes is essential for accurate classification.
How is the duty calculated for products under HS 853922?
A specific 150W incandescent light bulb, declared at a customs value of $5.00 USD, would attract a US duty of $0.50. This is calculated using the Most Favored Nation (MFN) duty rate of 10% ad valorem, applied to the declared value: 10% of $5.00 = $0.50. This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for HS code 8539.22.90.00 (a more specific code within 853922 for incandescent lamps).
Which trade agreements reduce duties for HS 853922?
Several free trade agreements may reduce the applicable duty rate for HS 853922, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for qualifying originating goods from Canada and Mexico. Additionally, the Generalized System of Preferences (GSP) may offer reduced or Free duty rates for eligible originating goods from developing countries. 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 agreement and importing country's requirements.
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FAQ
What are the typical import duty rates for HS code 853922?
For HS code 853922, which covers 'Other electric filament or discharge lamps, of a power not exceeding 200 W and for a voltage exceeding 100 V', the Most Favored Nation (MFN) duty rate in the United States is 2.70% ad valorem. However, preferential rates under various Free Trade Agreements (FTAs) can significantly reduce or eliminate this duty. For example, goods originating from Australia (AU), Canada (CA), Chile (CL), or South Korea (KR) may enter duty-free under specific agreement provisions, provided all eligibility requirements are met. Importers should always verify the specific origin and applicable trade agreement to determine the correct duty rate. Consult the USITC Harmonized Tariff Schedule for detailed information.
How is the import duty for HS 853922 calculated, and can you provide an example?
The import duty for HS code 853922 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For instance, if a shipment of lamps classified under 853922 has a declared customs value of $10,000 and the applicable MFN duty rate is 2.70%, the calculated duty would be $10,000 \times 0.0270 = $270.00. If the goods qualify for duty-free entry under an FTA, the duty would be $0.00, assuming all conditions are met.
What are the key classification criteria for HS code 853922?
The primary classification criteria for HS code 853922 are: 1) The item must be an electric filament or discharge lamp. 2) Its power rating must not exceed 200 Watts (W). 3) The voltage for which it is designed must exceed 100 Volts (V). This code covers 'other' lamps within these parameters that are not specifically classified elsewhere in heading 8539. Importers must ensure their product meets all these technical specifications to be correctly classified. Refer to the Explanatory Notes of the Harmonized System for further clarification.
What documentation is typically required for importing goods under HS code 853922?
Standard import documentation for HS code 853922 generally includes a commercial invoice, packing list, and bill of lading or air waybill. Crucially, to claim preferential duty rates under trade agreements (e.g., USMCA, KORUS FTA), a valid Certificate of Origin (COO) or a specific origin declaration, compliant with the terms of the agreement, is mandatory. The importer or their customs broker must be able to substantiate the origin of the goods. Additionally, depending on the specific type of lamp and its intended use, safety certifications or compliance statements may be required by regulatory bodies in the importing country.
Which common trade agreements offer preferential duty rates for HS code 853922?
Several trade agreements provide preferential duty rates, often including duty-free entry, for goods classified under HS code 853922, provided the goods meet the rules of origin. Prominent examples include:
- The United States-Mexico-Canada Agreement (USMCA), which can offer duty-free entry for goods originating from Canada or Mexico.
- The Korea-United States Free Trade Agreement (KORUS FTA), potentially allowing duty-free entry for qualifying goods from South Korea.
- Agreements with countries like Chile (USCFTA), Australia (AUSFTA), and others listed in the tariff schedule (e.g., AU, CL, CO, KR, SG) often grant reduced or zero duties. Importers must consult the specific text of each agreement and the relevant country's tariff schedule (e.g., USITC HTS) to confirm eligibility and required documentation, such as a Certificate of Origin.