HS 853990 Parts
Quick Answer: Parts for electric lamps and lighting fittings imported under HS 853990 enter the UK at 0.00%, the EU at 2.70% ad valorem, and the US at 2.6% ad valorem (MFN). This classification encompasses components and accessories specifically designed for use with electric lamps and lighting equipment, excluding complete lamps or fittings. Importers should verify specific product applicability and any preferential duty rates available. CustomTariffs aggregates this data, highlighting the varying tariff burdens across major trading blocs.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8539901000 | 0.00 % | — | — |
| 8539909000 | 0.00 % | — | — |
| 8539900000 | — | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8539900000 | 2.70 % | — | — |
| 8539901000 | 2.70 % | — | — |
| 8539909000 | 2.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8539900000 | 2.6% | 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 8539.90?
Imports of Parts 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 853990 cover?
This subheading covers parts and accessories specifically designed for goods classified under HS Heading 8539, which pertains to electric filament or discharge lamps, including ultraviolet or infrared lamps; arc-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 TARIC, this includes components such as bases, filaments, glass envelopes, internal wiring, and other essential elements that are not complete lamps themselves but are integral to their function.
What falls outside HS 853990?
The following products are excluded from HS 853990: complete electric lamps, including incandescent, halogen, fluorescent, LED, and discharge lamps, which are classified under other subheadings of 8539. Additionally, general electrical parts not specifically designed for lamps, such as standard wires, connectors, or power supplies for broader electrical applications, are classified elsewhere. For instance, a simple electrical plug would not fall under this subheading.
What are common classification mistakes for HS 853990?
A common error is the misclassification of complete lamps as parts, or vice versa. Importers may mistakenly classify a partially assembled lamp as a part, when it meets the definition of a complete lamp under Section XVI, Note 2 of the Harmonized System. Another mistake involves classifying generic electrical components that are not exclusively for lamps, failing to adhere to the specific nature of the parts as required by the HS nomenclature.
How should importers classify products under HS 853990?
The correct procedure for classifying products under HS 853990 involves a detailed examination of the item's function and design. Importers and customs brokers must determine if the part is exclusively or principally used with electric lamps of Heading 8539. Consulting the WCO Explanatory Notes and the specific tariff schedule of the importing country, such as the USITC HTS or EU TARIC, is crucial to verify the intended application and ensure accurate classification.
How is the duty calculated for products under HS 853990?
A shipment of 1,000 LED lamp driver modules, declared at a customs value of $5,000 USD, would attract a US duty of $250.00. This is calculated using the USITC Harmonized Tariff Schedule's Most Favored Nation (MFN) rate of 5.0% ad valorem, applied to the declared value ($5,000 USD × 0.05 = $250.00). This specific rate is found under HTSUS subheading 8539.90.0000.
Which trade agreements reduce duties for HS 853990?
Several free trade agreements may reduce the applicable duty rate for HS 853990, 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, the Generalized System of Preferences (GSP) may offer reduced or Free duty rates for eligible goods from certain developing countries. To claim these preferences, a self-certified origin statement for USMCA or a GSP Form A may be required, depending on the specific agreement and importing country's regulations.
```Which HS Codes Are Related?
Not the right code? Search all HS codes to find the correct tariff classification.
FAQ
What are the typical import duty rates for HS code 853990 (Parts of electric filament or discharge lamps and lighting fittings)?
The Most Favored Nation (MFN) duty rate for HS code 853990 is generally 2.70% ad valorem. However, preferential duty rates are available for imports from countries with specific trade agreements. For example, imports from Australia (AU), Chile (CL), South Korea (KR), and Singapore (SG) may enter duty-free under certain conditions. It is crucial to consult the specific trade agreement and verify eligibility for preferential treatment. The USITC Harmonized Tariff Schedule provides detailed MFN and preferential rates.
How is the import duty for HS code 853990 calculated? Can you provide an example?
The duty for HS code 853990 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared value of the imported goods. For example, if a shipment of parts for lighting fittings valued at $10,000 is imported and subject to the MFN rate of 2.70%, the import duty would be calculated as: $10,000 (value) × 0.027 (duty rate) = $270. Always ensure the declared value is accurate and includes all assessable costs as per customs regulations.
What specific criteria determine if a part falls under HS code 853990?
HS code 853990 covers 'Parts' specifically for electric filament or discharge lamps and parts of lighting fittings. Classification hinges on whether the item is an essential component or accessory designed for use with such lamps or fittings, and not a finished lamp or fitting itself. This can include items like lamp bases, sockets, reflectors, diffusers, or specific internal components not classified elsewhere. The Explanatory Notes to the Harmonized System provide further guidance on the scope of 'parts'.
What documentation is typically required when importing goods classified under HS code 853990?
Standard import documentation for HS code 853990 includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the origin and destination, a certificate of origin may be required, especially if claiming preferential duty rates under a Free Trade Agreement (FTA). Importers should also be prepared to provide technical specifications or product literature to substantiate the classification if requested by customs authorities. Consult the relevant customs agency's website for a comprehensive checklist.
Which major trade agreements offer preferential duty rates for HS code 853990, and what are the general conditions?
Several trade agreements can provide preferential duty rates for HS code 853990. For instance, agreements with countries like Australia (AU), Chile (CL), Colombia (CO), Israel (IL), South Korea (KR), and Singapore (SG) often grant duty-free or reduced-duty access. The general conditions typically involve proving the goods originate from the partner country according to the rules of origin specified in the respective agreement and submitting the required proof of origin, such as a certificate of origin or a declaration on the invoice.