HS 853951 Light-emitting diode (LED) light sources
Quick Answer: LED light sources imported under HS 853951 enter the UK duty-free, the EU at 2.70% ad valorem, and the US at a range of Free to 35% ad valorem (MFN rate). This classification covers light-emitting diode (LED) components designed to produce light, often used in various lighting applications. Importers should be aware of potential variations in US duty rates based on specific product characteristics and origin. According to CustomTariffs data, understanding these jurisdictional differences is crucial for accurate customs declarations and duty payment. Exporters should verify the specific tariff treatment in their target markets to ensure compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8539510000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8539510000 | 2.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8539510000 | Free | — | ["No."] |
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.
How to Classify This HS Code?
What products does HS 853951 cover?
This subheading covers light-emitting diode (LED) light sources, as defined by the World Customs Organization (WCO) Harmonized System Nomenclature. This includes LED modules and components specifically designed to emit light, often incorporating semiconductor diodes that produce light when an electric current is passed through them. Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database confirm that these are self-contained units intended for illumination, distinct from general lighting fixtures.
What falls outside HS 853951?
The following products are excluded from HS 853951: complete lighting fixtures incorporating LED light sources (which are classified under headings such as 9405), individual LED chips not yet assembled into a light-emitting unit, and LED components not primarily intended for illumination, such as indicator LEDs. For instance, a finished LED desk lamp would be classified under heading 9405, not as a light source itself.
What are common classification mistakes for HS 853951?
A common error is misclassifying integrated LED lighting systems or complete luminaires under this subheading, rather than under heading 9405, which covers lamps and lighting fittings. This often arises from not adhering to 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. The key distinction is whether the item is solely a light source or a complete lighting apparatus.
How should importers classify products under HS 853951?
The correct procedure for classifying products under HS 853951 involves a thorough examination of the product's technical specifications and intended use. Importers and customs brokers must determine if the product is a self-contained unit designed to emit light via LEDs. Consulting the WCO Explanatory Notes and the specific tariff schedules of the importing country, such as the USITC HTS or EU TARIC, is crucial for accurate classification.
How is the duty calculated for products under HS 853951?
A shipment of 1,000 LED light bulbs, each weighing 0.05 kg, declared at a customs value of $2,500 USD, would attract a US duty of $125.00. This is calculated using the Most Favored Nation (MFN) rate of 5.0% ad valorem, applied to the declared value: 5.0% × $2,500 = $125.00. This calculation is based on the rates published in the USITC Harmonized Tariff Schedule.
Which trade agreements reduce duties for HS 853951?
Several free trade agreements may reduce the applicable duty rate for HS 853951, 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 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.
```Which HS Codes Are Related?
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FAQ
What are the import duty rates for HS code 853951 (LED light sources) into the United States?
The Most Favored Nation (MFN) duty rate for HS code 853951 into the United States is 2.70% ad valorem. This means the duty is calculated as a percentage of the declared value of the goods. For example, if you import LED light sources valued at $10,000, the MFN duty would be $10,000 \times 0.0270 = $270.00. It's crucial to verify if any preferential rates under Free Trade Agreements (FTAs) apply, as these could reduce or eliminate the duty. Always consult the latest Harmonized Tariff Schedule of the United States (HTSUS) provided by the US International Trade Commission (USITC) for the most current and specific tariff information.
What specific criteria define a product as an 'LED light source' under HS code 853951?
HS code 853951 covers 'Light-emitting diode (LED) light sources'. According to the World Customs Organization (WCO) Explanatory Notes and general classification principles, this typically includes devices that produce light using light-emitting diodes, designed to be interchangeable with traditional light sources (like incandescent or fluorescent lamps) and often incorporating control gear or other components. Key characteristics include the presence of LED chips, a base for connection (e.g., screw or bayonet), and functionality as a complete light source. Products that are merely components of LED lighting systems, such as bare LED strips or individual LED chips without a ready-to-use light source configuration, may be classified elsewhere. Importers should ensure the product is a self-contained, interchangeable light source to correctly use this code.
Are there any common trade agreements that offer preferential duty rates for HS code 853951 into the EU?
The European Union (EU) often has preferential duty rates for goods imported from countries with which it has trade agreements. For HS code 853951, depending on the country of origin, goods may benefit from reduced or zero duties under agreements like the EU's Economic Partnership Agreements (EPAs) or Association Agreements. For instance, goods originating from certain African, Caribbean, and Pacific (ACP) countries, or countries like Switzerland or Norway, might have preferential access. To determine eligibility, importers must possess a valid Proof of Origin (e.g., EUR.1 certificate or origin declaration) and verify the specific provisions of the relevant trade agreement within the EU's TARIC database. The standard EU duty rate can vary, but preferential rates are often 0.00%.
What documentation is typically required for importing LED light sources (HS 853951) into the UK?
When importing LED light sources (HS 853951) into the United Kingdom, standard customs documentation is required, including a commercial invoice, packing list, and bill of lading or air waybill. Crucially, importers must ensure the declared HS code is accurate. The UK Trade Tariff provides the definitive duty rate, which is currently 0.00% MFN for HS 853951. However, importers may need to provide a declaration of origin if claiming preferential treatment under the UK's trade agreements (e.g., the UK-EU Trade and Cooperation Agreement). Additionally, depending on the specific product and its intended use, compliance with relevant safety standards (e.g., CE marking for goods sold in the EU market, which is often still relevant for UK imports) and electrical safety regulations might be necessary. Importers should consult gov.uk for the most up-to-date requirements.
How is the duty calculated for HS 853951 if the import country has a specific excise or environmental levy in addition to ad valorem duty?
The calculation of duty for HS code 853951 can become more complex if, in addition to the standard ad valorem duty, other charges like excise taxes or environmental levies apply. For example, let's assume a hypothetical scenario for importing into a country with a 3.5% ad valorem duty and a specific environmental levy of $0.50 per unit. If you import 1,000 LED light sources with a declared value of $5 per unit, the total value is $5,000. The ad valorem duty would be $5,000 \times 0.035 = $175.00. The environmental levy would be $0.50 \times 1,000 units = $500.00. The total duty and taxes would be $175.00 + $500.00 = $675.00. It is essential for importers and customs brokers to consult the specific national tariff schedule and relevant legislation to identify all applicable duties, taxes, and levies, as these can vary significantly by country and product.