HS 853949 Other
Quick Answer: Electric lamps and lighting fittings imported under HS 853949 enter the UK at 0.00%, the EU at 2.70% ad valorem, and the US at rates ranging from Free to 35% ad valorem, depending on the country of origin. This residual category, "Other," within the broader heading for discharge lamps and other lamps and lighting fittings, covers items not specifically classified elsewhere. Importers should be aware of the significant duty rate variations across major markets. CustomTariffs aggregates this data, highlighting the importance of precise classification to determine the correct tariff. Brokers should verify specific origin-based preferences for the US market.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8539490000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8539490000 | 2.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8539490080 | — | — | ["No."] |
| 85394900 | 2.4% | Free (17 programs) | — |
| 8539490040 | — | — | ["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 8539.49?
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, 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 Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 853949 cover?
This subheading covers "other" lamps and lighting fittings that do not fall under the more specific subheadings of 8539.41 (Xenon arc lamps) or 8539.42 (LED lamps). 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's TARIC, this category is a residual one for lamps and lighting fittings not otherwise specified, often including specialized lamps for specific applications not covered by preceding codes, provided they meet the general criteria of heading 8539.
What falls outside HS 853949?
The following products are excluded from HS 853949: Xenon arc lamps (classified under 8539.41) and LED lamps (classified under 8539.42). Additionally, complete lighting fixtures that incorporate lamps and other components, such as luminaires designed for specific environments or purposes, are typically classified under heading 9405. The key distinction is whether the item is solely a lamp or a more complex lighting assembly, with items like incandescent lamps, halogen lamps, and discharge lamps not fitting the specific exclusions of 8539.41 and 8539.42 being the primary candidates for this residual code.
What are common classification mistakes for HS 853949?
A common error is misclassifying complete lighting fixtures or luminaires under this subheading. General Interpretative Rule 1 and Rule 3(b) of the Harmonized System are crucial here; if an item is a composite good or a combination of materials, classification is determined by the essential character. Importers may incorrectly classify a lamp assembly or a fixture designed for a specific application, such as a projector lamp with its housing, under 853949 when it should be classified as a complete luminaire under 9405, or a specific type of lamp like a UV lamp under a more precise heading if one exists.
How should importers classify products under HS 853949?
The correct procedure for classifying products under HS 853949 involves a systematic review of the product's characteristics against the WCO HS Nomenclature and relevant national tariff schedules. Importers and customs brokers must first determine if the product is a lamp or lighting fitting. Then, they must ascertain if it is a Xenon arc lamp (8539.41) or an LED lamp (8539.42). If it is neither, and it is not a complete luminaire (9405), and it does not fit any other more specific subheading within 8539, then HS 853949 becomes the appropriate classification, requiring careful consideration of the residual nature of the code.
How is the duty calculated for products under HS 853949?
A batch of 100 specialized infrared lamps, each weighing 0.2 kg for a total of 20 kg, declared at a customs value of $500 USD, would attract a US duty of $50.00. This is calculated using the USITC Harmonized Tariff Schedule's Most Favored Nation (MFN) duty rate of 10% ad valorem (10% × $500 USD = $50.00). While some lamps might have specific quantity-based duties, this example demonstrates the ad valorem calculation common for many items within this category, assuming no preferential trade agreements apply.
Which trade agreements reduce duties for HS 853949?
Several free trade agreements may reduce the applicable duty rate for HS 853949, including the United States-Mexico-Canada Agreement (USMCA), which can lead to a duty rate of Free for qualifying goods originating from Canada or Mexico. Additionally, the Generalized System of Preferences (GSP) may offer reduced or Free duty rates for eligible goods from designated developing countries, such as India. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a GSP Form A for GSP benefits, depending on the specific agreement and jurisdiction.
```Which HS Codes Are Related?
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FAQ
What is the import duty for HS code 853949, 'Other' lamps and lighting fittings?
The Most Favored Nation (MFN) duty rate for HS code 853949 is typically 3.1% ad valorem. However, preferential duty rates may apply under various trade agreements. For example, under the Free Trade Agreement between the United States and Australia (AU), the duty rate is Free. Importers should consult the specific tariff schedule of the importing country and any applicable trade agreements to determine the precise duty rate. For the US, the Harmonized Tariff Schedule (HTS) is the primary source, while the EU uses TARIC and the UK uses the UK Trade Tariff.
How is the duty calculated for HS 853949 if the MFN rate is 3.1% and the value of the imported goods is $10,000?
The duty is calculated based on the ad valorem rate applied to the customs value of the goods. For an MFN rate of 3.1% and a customs value of $10,000, the duty would be calculated as follows: 3.1% of $10,000 = 0.031 * $10,000 = $310.00. This amount would be payable to customs authorities upon import.
What criteria determine if a lamp or lighting fitting falls under the 'Other' category (HS 853949)?
HS code 853949 is a residual category. It applies to lamps and lighting fittings that are not specifically classified under other subheadings of 8539. This includes, but is not limited to, specialized lamps for medical, photographic, or industrial purposes, or lighting fittings with unique functionalities not covered elsewhere. Classification relies on the principle of 'essential character' and the Explanatory Notes to the Harmonized System. If a product does not fit the description of incandescent lamps, discharge lamps, or other specific categories within 8539, it is likely to be classified under 8539.90 (which is often the 'Other' category for lamps, though 8539.49 is specifically for 'Other' lighting fittings). For precise classification, consult the WCO's Harmonized System Nomenclature or national tariff schedules.
What documentation is typically required for importing goods classified under HS 853949?
Standard import documentation for HS 853949 includes a commercial invoice detailing the description, quantity, and value of the goods; a packing list; a bill of lading or air waybill for transport; and a certificate of origin if preferential duty rates are claimed. Depending on the specific type of lamp or lighting fitting and the importing country's regulations, additional documentation may be required, such as safety certifications (e.g., CE marking for the EU, UL listing for the US), technical specifications, or import licenses. Importers and customs brokers should verify specific requirements with the customs authorities of the destination country.
Which trade agreements commonly offer preferential duty rates for HS 853949?
Several trade agreements can provide preferential duty rates for goods classified under HS 853949. For instance, agreements like the US-Australia Free Trade Agreement (AU), the US-Korea Free Trade Agreement (KR), and agreements with countries like Chile (CL), Colombia (CO), and Oman (OM) often list 'Free' or reduced duty rates for various categories of goods, potentially including items under 853949. The specific preferential rates and eligibility criteria vary significantly by agreement and country. Importers should consult the tariff database of the importing country (e.g., USITC for the US, EU TARIC for the EU) and the text of relevant trade agreements to confirm eligibility and claim benefits.