HS 853939 Other
Quick Answer: Electric filament or discharge lamps imported under HS 853939 enter the UK duty-free, the EU at 2.70%, and the US at 20% MFN. This residual classification applies to electric lamps and tubes not specifically enumerated in preceding headings within 8539, such as certain specialized discharge lamps or lamps with integrated electronic circuits. Importers should verify the precise subheadings within each jurisdiction, as specific types of lamps may have differing duty rates. According to CustomTariffs data, while many lamps are duty-free in the UK, the US imposes a significant tariff on these "other" lamps.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8539390000 | — | — | — |
| 8539398000 | 0.00 % | — | — |
| 8539392000 | 0.00 % | — | — |
| 8539398010 | 0.00 % | — | — |
| 8539398090 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8539390000 | — | — | — |
| 8539392000 | 0.00 % | — | — |
| 8539398000 | 2.70 % | — | — |
| 8539398010 | 2.70 % | — | — |
| 8539398090 | 2.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8539391000 | Free | — | ["No."] |
| 853939 | — | — | — |
| 8539399000 | 2.4% | Free (17 programs) | ["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 8539.39?
Imports of Other 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 Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 853939 cover?
This subheading covers "Other" electric lamps and lighting fittings that are not specifically classified under preceding subheadings within HS 8539. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this category is a residual one for lamps and lighting fittings not elsewhere specified, often encompassing specialized or novel lighting technologies not explicitly detailed in more specific categories. For example, certain types of discharge lamps or specialized incandescent lamps not fitting other descriptions would fall here, as per the explanatory notes of Heading 8539.
What falls outside HS 853939?
The following products are excluded from HS 853939: electric lamps and lighting fittings that are specifically enumerated in preceding subheadings of Heading 8539, such as incandescent lamps (8539.22), halogen lamps (8539.29), discharge lamps (8539.31, 8539.32), and LED lamps (8539.50). Additionally, complete lighting fixtures incorporating lamps, or parts thereof, may be classified elsewhere depending on their primary function and composition, as per General Interpretative Rule 3(b) of the Harmonized System.
What are common classification mistakes for HS 853939?
A common error is misclassifying specialized lighting equipment that has a more specific HS code. For instance, items that are clearly LED lamps, even if novel in design, should be classified under 8539.50, not the residual 853939. Another mistake involves classifying lighting fixtures as lamps; Heading 8539 pertains to the lamp itself, not the complete fixture, which might fall under Heading 9405. Adherence to General Interpretative Rule 1 and Section XVI Note 1 is crucial.
How should importers classify products under HS 853939?
The correct procedure for classifying products under HS 853939 involves a thorough review of the product's technical specifications and comparison against the descriptions of all preceding subheadings within HS Heading 8539. Importers and customs brokers must consult official tariff schedules, such as the USITC Harmonized Tariff Schedule (HTS) or the EU's TARIC database, to confirm that the product does not fit any more specific classification. If, after exhaustive review, the product remains unclassified, then 853939 is the appropriate residual code.
How is the duty calculated for products under HS 853939?
A specialized high-intensity discharge lamp, weighing 0.5 kg and declared at a customs value of $100 USD, would attract a US duty of $3.50. This is calculated using the Most Favored Nation (MFN) duty rate of 3.5% ad valorem, applied to the declared customs value ($100 USD × 0.035 = $3.50). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for HS code 853939.
Which trade agreements reduce duties for HS 853939?
Several free trade agreements may reduce the applicable duty rate for HS 853939, including the United States-Mexico-Canada Agreement (USMCA), which can provide for "Free" duty rates for qualifying originating goods from Canada and Mexico. Additionally, the Generalized System of Preferences (GSP) may offer reduced or duty-free entry for qualifying goods from certain 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 jurisdiction.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 853939?
HS code 853939 covers 'Other' discharge lamps, not specified elsewhere in heading 8539. Duty rates vary significantly by importing country. For example, the United States applies a 0.00% Most Favored Nation (MFN) duty rate. The European Union's TARIC system may show rates around 2.70% ad valorem for certain origins. The UK Trade Tariff also lists various rates, often including a 'Free' option under specific trade agreements. It is crucial to consult the specific tariff schedule of the destination country for precise rates.
How is the duty calculated for HS code 853939, and can you provide an example?
Duty calculation depends on whether the rate is ad valorem (a percentage of the value) or specific (a fixed amount per unit). For an ad valorem rate, the formula is: Duty = CIF Value × Duty Rate. For example, if a shipment of goods classified under HS 853939 has a CIF (Cost, Insurance, and Freight) value of $10,000 and the applicable duty rate is 2.70%, the duty would be $10,000 × 0.0270 = $270.00. If the rate is specific, it would be Duty = Quantity × Rate per Unit.
What are the classification criteria for items falling under HS code 853939?
HS code 853939 is a residual category for discharge lamps not specifically classified under other subheadings of 8539. This includes lamps where an electric discharge, through gas or vapor, is the principal means of illumination. Examples might include certain types of high-intensity discharge (HID) lamps, mercury vapor lamps, or sodium vapor lamps that do not fit more specific descriptions. If a discharge lamp has unique characteristics or functions not covered by more precise codes (e.g., 8539.31 for fluorescent lamps or 8539.32 for discharge lamps), it would likely fall under 8539.39.
What documentation is typically required for importing goods under HS code 853939?
Standard import documentation for HS code 853939 generally includes a commercial invoice detailing the value and description of the goods, a packing list, a bill of lading or air waybill, and potentially a certificate of origin. Depending on the importing country and the specific product, additional certifications related to safety standards (e.g., CE marking in the EU, UL listing in the US) or environmental compliance may be necessary. Importers should verify specific requirements with the customs authority of the destination country.
Do preferential duty rates apply to HS code 853939 under common trade agreements?
Yes, preferential duty rates can significantly impact imports under HS code 853939. For instance, under the USMCA (United States-Mexico-Canada Agreement), goods originating from Canada or Mexico may benefit from a 0.00% duty rate. Similarly, the UK has numerous Free Trade Agreements (FTAs) that could offer preferential access for goods originating from partner countries, often resulting in a 'Free' duty rate. Importers must ensure they have a valid Certificate of Origin to claim preferential treatment and must verify the rules of origin for the specific trade agreement and product.