HS 940521 Electric table, desk, bedside or floor-standing luminaires
Quick Answer: Electric table, desk, bedside, or floor-standing luminaires imported under HS 940521 enter the UK at 2.00%, the EU with rates varying from 2.70% to 4.70%, and the US with rates ranging from Free to 40% ad valorem. This classification covers a wide array of portable electric lighting fixtures designed for placement on surfaces or the floor, excluding those permanently fixed. Importers should be aware of the significant duty rate disparities, particularly the high US tariffs on certain items, necessitating careful consideration of origin and trade agreements. CustomTariffs aggregates this data, highlighting the importance of verifying specific rates based on the importing country and any applicable preferential trade programs.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9405210000 | — | — | — |
| 9405215000 | 2.00 % | — | — |
| 9405219000 | 2.00 % | — | — |
| 9405219010 | 2.00 % | — | — |
| 9405219090 | 2.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9405210000 | — | — | — |
| 9405214000 | 4.70 % | — | — |
| 9405215000 | 3.70 % | — | — |
| 9405219000 | 2.70 % | — | — |
| 9405219010 | 2.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9405214010 | — | — | ["No."] |
| 940521 | — | — | — |
| 94052140 | 3.7% | Free (17 programs) | — |
| 9405214020 | — | — | ["No."] |
| 94052160 | 6% | Free (17 programs) | — |
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 9405.21?
Imports of Electric table, desk, bedside or floor-standing luminaires 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 to Classify This HS Code?
What products does HS 940521 cover?
This subheading covers electric table, desk, bedside, or floor-standing luminaires, as defined by the World Customs Organization's Harmonized System (WCO HS) Nomenclature. These are lighting fixtures designed for placement on a surface or standing on the floor, powered by electricity, and intended for general illumination or decorative purposes. Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that this category includes a wide array of portable and stationary electric lamps, excluding those specifically designed for vehicles or other specialized applications.
What falls outside HS 940521?
The following products are excluded from HS 940521: luminaires not designed for table, desk, bedside, or floor-standing use, such as ceiling-mounted or wall-mounted fixtures. Additionally, lighting appliances that are integral to other machines or apparatus (e.g., machine tool lights) or are specifically designed for vehicles, ships, or aircraft are classified elsewhere. Portable electric lamps not intended for stationary use on a surface or the floor, like flashlights or headlamps, are also excluded and typically fall under different headings.
What are common classification mistakes for HS 940521?
A common error is misclassifying luminaires that have additional functionalities beyond lighting, such as integrated speakers or charging ports, without properly considering the principal function. According to General Rule of Interpretation (GRI) 3, mixtures or composite goods are classified according to the component that gives them their essential character. Importers may also incorrectly classify decorative or novelty lighting that does not meet the functional criteria of a table, desk, bedside, or floor-standing luminaire, or fail to distinguish between mains-powered and battery-powered units if the latter are intended for stationary use.
How should importers classify products under HS 940521?
The correct procedure for classifying products under HS 940521 involves a thorough examination of the product's design, intended use, and power source. Importers and customs brokers must consult the official tariff schedules of the importing country, such as the USITC HTS or the UK Trade Tariff, and cross-reference with WCO Explanatory Notes. Key considerations include whether the luminaire is designed to stand on a table, desk, bedside, or floor, and if it is electrically powered. Verification of any specific exclusions or additional requirements for the particular jurisdiction is also crucial.
How is the duty calculated for products under HS 940521?
A modern LED desk lamp weighing 1.5 kg and declared at a customs value of $50.00 USD would attract a US duty of $5.00. This is calculated using the Most Favored Nation (MFN) duty rate of 10% ad valorem, applied to the declared customs value. The calculation is: 10% of $50.00 = $5.00. This rate is published in the USITC Harmonized Tariff Schedule (HTS) under subheading 9405.21.0000 for electric table, desk, bedside or floor-standing luminaires.
Which trade agreements reduce duties for HS 940521?
Several free trade agreements may reduce the applicable duty rate for HS 940521, including the United States-Mexico-Canada Agreement (USMCA), which can offer duty-free entry for qualifying goods originating from Canada or Mexico. The UK's Free Trade Agreement with the EU may also provide preferential rates. For goods originating from Canada or Mexico under USMCA, a self-certified origin statement is typically required. For EU preferences, an EUR.1 movement certificate or an origin declaration on the invoice is usually necessary, potentially reducing the duty to Free or a significantly lower percentage depending on the specific product and origin.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 940521 (Electric table, desk, bedside or floor-standing luminaires)?
The Most Favored Nation (MFN) duty rate for goods classified under HS code 940521 is typically 3.5% ad valorem. However, preferential duty rates are available for imports from countries with trade agreements with the United States. For example, under the US-Australia Free Trade Agreement, the duty rate is Free. Importers should always verify the specific rate applicable to their country of origin and consult the latest USITC Harmonized Tariff Schedule for precise details.
How is the import duty for HS 940521 calculated, and can you provide an example?
The duty for HS code 940521 is generally calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For instance, if a shipment of electric floor lamps valued at $10,000 USD is imported from a country subject to the 3.5% MFN duty rate, the import duty would be calculated as: $10,000 (Customs Value) × 0.035 (Duty Rate) = $350.00. It's crucial to ensure accurate valuation as it directly impacts the duty amount.
What specific criteria distinguish luminaires under HS 940521 from other lighting fixtures?
HS code 940521 specifically covers electric luminaires designed for table, desk, bedside, or floor-standing use. Key classification criteria include their intended function (illumination), power source (electric), and specific placement (table, desk, bedside, or floor). Luminaires that are designed for ceiling mounting, wall mounting, or are part of a larger structure (like built-in lighting) would fall under different HS codes within Chapter 94. The presence of a plug and cord for direct connection to the mains power supply is also a characteristic.
What documentation is typically required when importing goods under HS code 940521?
When importing electric luminaires under HS code 940521, standard import documentation is required. This typically includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list; and a bill of lading or air waybill. Depending on the country of origin and any applicable trade agreements, a certificate of origin may be necessary to claim preferential duty rates. Importers should also be aware of any specific safety certifications or compliance standards required by the importing country's regulatory bodies, such as UL certification in the United States.
Which common trade agreements offer preferential duty rates for HS code 940521 into the United States?
The United States has numerous Free Trade Agreements (FTAs) that can provide preferential duty rates for goods classified under HS code 940521. Some notable examples include agreements with countries such as Australia (AU), Bahrain (BH), Chile (CL), Colombia (CO), Israel (IL), Jordan (JO), South Korea (KR), and Singapore (SG), where the duty rate is often Free. Importers must ensure that the goods meet the rules of origin stipulated in the relevant FTA and possess the necessary documentation, like a valid Certificate of Origin, to claim these benefits. Always refer to the USITC Harmonized Tariff Schedule for the most current list of preferential rates and their conditions.