HS 854141 Photosensitive semiconductor devices, including photovoltaic cells whether or not assembled in modules or made up into panels; light-emitting diodes (LED)
Quick Answer: Photosensitive semiconductor devices, including photovoltaic cells and light-emitting diodes (LEDs), imported under HS 854141 enter the UK at 0.00%, the EU at 0.00%, and the US at a duty-free rate under the MFN tariff, though a 20% rate is also listed for certain imports. This classification covers a broad range of electronic components that react to light or emit light, such as solar panels and LED bulbs. Importers should verify the specific US tariff rate applicable to their product to ensure accurate duty assessment. According to CustomTariffs data, these rates are subject to change and specific product details.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8541410000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8541410000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8541410000 | 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 854141 cover?
This subheading covers photosensitive semiconductor devices, which are critical components in converting light into electrical signals or vice versa. This includes photovoltaic cells, whether they are individual units or assembled into modules or panels, designed for solar energy generation. It also encompasses light-emitting diodes (LEDs), which produce light when an electric current passes through them. The World Customs Organization (WCO) Explanatory Notes to Heading 8541 define these devices based on their semiconductor properties and function in response to light or light emission, aligning with definitions found in official tariff schedules like the USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database.
What falls outside HS 854141?
The following products are excluded from HS 854141: complete solar power generating systems or kits that include components beyond the photovoltaic cells or modules themselves, such as inverters or mounting structures, which would be classified under different headings. Also excluded are semiconductor devices that are not primarily photosensitive or light-emitting, such as transistors or integrated circuits not designed for direct light interaction. For instance, simple light sensors that trigger a switch but do not generate a significant electrical output from light are often classified elsewhere, typically under heading 8531 or 8536 depending on their specific function and construction.
What are common classification mistakes for HS 854141?
A common error is misclassifying assembled solar panels as individual photovoltaic cells or vice versa, failing to recognize that "whether or not assembled in modules or made up into panels" is explicitly included. Another mistake involves classifying LED lighting fixtures or assemblies that contain multiple LEDs and other electrical components as simple LEDs under 854141, when they should be classified based on their primary function as lighting apparatus under heading 8539 or 9405. Adherence to General Interpretative Rule 3(b) for composite goods is crucial, ensuring the classification reflects the essential character of the product.
How should importers classify products under HS 854141?
The correct procedure for classifying products under HS 854141 involves a detailed examination of the product's technical specifications and intended function. Importers and customs brokers must verify if the device is a semiconductor that converts light into electricity (photovoltaic cell) or emits light (LED). Consulting the WCO Explanatory Notes and the specific tariff schedule of the importing country, such as the USITC HTS or EU TARIC, is essential. For assembled solar panels, confirmation that they consist of interconnected photovoltaic cells is key. For LEDs, their primary function as light emitters must be established.
How is the duty calculated for products under HS 854141?
A shipment of 1,000 solar photovoltaic modules, each with a declared customs value of $50 USD, totaling $50,000 USD, would attract a US duty of $7,500 USD. This is calculated using the Most Favored Nation (MFN) duty rate of 15% ad valorem, applied to the total declared customs value ($50,000 USD × 0.15 = $7,500 USD). This calculation is performed using the MFN rate published in the USITC Harmonized Tariff Schedule (HTS) for subheading 8541.41.0000.
Which trade agreements reduce duties for HS 854141?
Several free trade agreements may reduce the applicable duty rate for HS 854141, including the United States-Mexico-Canada Agreement (USMCA), which can result in a Free duty rate for originating goods from Canada and Mexico. The European Union's Generalized Scheme of Preferences (GSP) can also offer preferential rates, often Free, for originating goods from developing countries. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a EUR.1 movement certificate for EU preferences, depending on the specific agreement and jurisdiction.
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FAQ
What are the typical import duty rates for HS code 854141 (photovoltaic cells and LEDs)?
Import duty rates for HS 854141 vary significantly by country and trade agreement. For example, under the US Most Favored Nation (MFN) tariff, the rate is often 0.00%. However, specific preferential agreements or retaliatory tariffs can alter this. The EU TARIC system and the UK Trade Tariff also provide detailed duty rate information, which can be subject to specific origin rules and trade deals. Always consult the latest official tariff schedule for the importing country.
How is the duty calculated for HS 854141 if a duty rate applies?
Duty calculation for HS 854141 typically involves either an ad valorem rate (a percentage of the declared value of the goods) or a specific rate (a fixed amount per unit, such as per piece or per kilogram). For example, if a country imposes a 5% ad valorem duty on imported photovoltaic modules valued at $10,000, the duty would be $500 (5% of $10,000). If a specific duty of $0.50 per module applies and 1,000 modules are imported with a total value of $10,000, the duty would be $500 ($0.50 × 1,000 modules).
What documentation is typically required for importing goods classified under HS 854141?
Standard import documentation for HS 854141 includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the importing country and the specific product (e.g., photovoltaic panels), additional documentation may be required. This could include a certificate of origin to claim preferential duty rates under trade agreements, safety certifications (like CE marking for the EU or UL listing for the US), or specific declarations related to energy efficiency or environmental compliance. Consult the customs authority of the destination country for a comprehensive list.
Do trade agreements like USMCA or EU Free Trade Agreements affect the duty rates for HS 854141?
Yes, trade agreements can significantly impact duty rates for HS 854141. For instance, goods originating in countries that are signatories to the USMCA (United States-Mexico-Canada Agreement) may qualify for preferential duty rates, often 0.00%, provided they meet the agreement's rules of origin. Similarly, the EU has numerous Free Trade Agreements (FTAs) that can reduce or eliminate duties on products like photovoltaic cells and modules imported from partner countries. Importers must ensure their goods meet the specific rules of origin stipulated in the relevant trade agreement to benefit from these reduced rates.
What are the key criteria to distinguish between different subheadings within HS 854141, such as assembled photovoltaic cells versus light-emitting diodes (LEDs)?
The primary distinction within HS 854141 lies in the function and construction of the device. 'Photovoltaic cells, whether or not assembled in modules or made up into panels' refers to semiconductor devices specifically designed to convert light energy into electrical energy. This includes individual cells, modules where multiple cells are interconnected and encapsulated, and panels formed from such modules. 'Light-emitting diodes (LEDs)' are semiconductor devices that emit light when an electric current passes through them. Classification hinges on the device's primary function: energy generation from light (photovoltaic) versus light emission (LED).