HS 940539 Other

Quick Answer: Lamps and lighting fittings imported under HS 940539 enter the UK at 2.00%, the EU at 3.70%, and the US with rates varying from 50% to free depending on the country of origin. This residual category, designated "Other," captures lamps and lighting fittings not specifically classified elsewhere within Chapter 9405. It is crucial for importers and customs brokers to verify the precise classification and applicable duty rates for their specific product, as this "catch-all" code can encompass a wide array of items. According to CustomTariffs data, significant trade considerations include the preferential duty rates available for certain US imports.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
9405390000 2.00 % — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
9405390000 3.70 % — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
9405390010 — — ["No."]
94053900 8% Free (17 programs) —
9405390040 — — ["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 9405.39?

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, 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?

How to Classify This HS Code?

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What products does HS 940539 cover?

This subheading covers "other" lamps and lighting fittings not specifically enumerated under preceding subheadings within HS 9405. 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 lighting fixtures that do not fit into more specific classifications, such as chandeliers, wall lamps, or table lamps. It encompasses a broad range of lighting devices, provided they are designed for lighting purposes and are not otherwise specified.

What falls outside HS 940539?

The following products are excluded from HS 940539: any lighting fittings that are specifically classified under other subheadings of HS 9405, such as those for vehicles (heading 8708 or 8512), signaling apparatus (heading 8530), or searchlights and spotlights. Additionally, electrical lighting equipment that is integral to machinery or appliances, or is considered a component part of such equipment, will be classified with the machinery or appliance itself, not under this heading. For example, integrated LED lighting in a refrigerator is not classified here.

What are common classification mistakes for HS 940539?

A common error is the misclassification of decorative lighting elements that are not primarily intended for illumination, or conversely, classifying functional lighting fixtures under this residual subheading when they should be placed in a more specific category. For instance, novelty items that emit light but serve a decorative or entertainment purpose, or specialized industrial lighting, may be incorrectly assigned to 940539. Adherence to General Rule of Interpretation (GRI) 3(a) and 3(b) for composite goods and mixtures is crucial, as is ensuring the item's primary function is lighting.

How should importers classify products under HS 940539?

The correct procedure for classifying products under HS 940539 involves a systematic approach. Importers and customs brokers must first consult the WCO HS Nomenclature and the specific tariff schedule of the importing country, such as the USITC HTS or the UK Trade Tariff. They should examine the headings and subheadings within Chapter 94, specifically HS 9405, to determine if the product fits a more precise description. If the product is a lighting fitting and does not meet the criteria for any other subheading, then HS 940539 becomes the appropriate classification.

How is the duty calculated for products under HS 940539?

A set of 10 LED string lights, weighing 0.5 kg and declared at a customs value of $50.00 USD, would attract a US duty of $3.50. This is calculated using the Most Favored Nation (MFN) duty rate of 7.0% ad valorem, applied to the declared customs value ($50.00 × 0.07 = $3.50). This calculation is performed according to the rates published in the USITC Harmonized Tariff Schedule (HTS) for subheading 9405.40.8000, which is the most specific applicable subheading for "Other electric lamps and lighting fittings" in the US system, often falling under the broader 9405 category.

Which trade agreements reduce duties for HS 940539?

Several free trade agreements may reduce the applicable duty rate for HS 940539, including the United States-Mexico-Canada Agreement (USMCA), which can provide duty-free entry for qualifying goods originating from Canada or Mexico. The Generalized System of Preferences (GSP) may also offer reduced or free duties for eligible products from developing countries. To claim these preferences, a self-certified origin statement is typically required for USMCA, while a GSP Form A or a country-specific declaration might be necessary for GSP benefits, depending on the importing country's regulations.

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Which HS Codes Are Related?

HS 940549 HS 940599 HS 940569 HS 940519 HS 940529 HS 940139

Not the right code? Search all HS codes to find the correct tariff classification.

FAQ

What is the import duty for HS code 940539 in the US?

For HS code 940539, the Most Favored Nation (MFN) duty rate in the United States is 3.70% ad valorem. This rate applies to goods imported from countries not covered by specific free trade agreements or preferential programs. For example, if a shipment of goods classified under 940539 has a declared value of $10,000, the import duty would be $10,000 \times 0.0370 = $370.00. Importers should always verify the specific rate applicable to their country of origin, as preferential rates may apply.

Which trade agreements offer preferential duty rates for HS code 940539?

HS code 940539 benefits from preferential duty rates under several trade agreements. For instance, rates of Free (0%) are applicable for imports from countries such as Australia (AU), Canada (CA), Chile (CL), South Korea (KR), Mexico (MX), and Singapore (SG) under agreements like the USMCA, CAFTA-DR, and others. Importers must ensure they possess the correct documentation, such as a Certificate of Origin, to claim these preferential rates. Always consult the latest USITC Harmonized Tariff Schedule for the most current list of eligible countries and their specific rates.

What are the classification criteria for goods under HS code 940539?

HS code 940539 falls under Chapter 94, which covers 'Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings'. Specifically, 9405 covers 'Lamps and lighting fittings and parts thereof, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like'. The subheading 9405.39 is designated for 'Other' lighting fittings not elsewhere specified within heading 9405. Classification hinges on the specific type of lighting fitting and its constituent materials, ensuring it is not more specifically classified elsewhere in the tariff schedule. If a lighting fitting does not fit the descriptions of other subheadings under 9405, it would likely be classified here.

What documentation is typically required for importing goods under HS code 940539?

When importing goods under HS code 940539, standard import documentation is generally required. This includes a commercial invoice, packing list, and bill of lading or air waybill. Crucially, to claim preferential duty rates under trade agreements, a valid Certificate of Origin (COO) is often mandatory. Depending on the product's specific nature and the importing country's regulations, additional certifications or compliance documents related to electrical safety or material composition may be necessary. Importers should consult with their customs broker and the importing country's customs authority for a comprehensive list.

How is the duty calculated for HS code 940539 if it's not a free trade agreement rate?

For HS code 940539, if a preferential rate does not apply, the duty is typically calculated as a percentage of the declared value of the goods (ad valorem). For example, if the MFN rate is 3.70% and a shipment has a customs value of $5,000, the duty would be calculated as $5,000 \times 0.0370 = $185.00. Some tariff schedules might also include specific rates (e.g., per unit) or a combination of ad valorem and specific duties. It is essential to refer to the official tariff schedule of the importing country (e.g., the USITC Harmonized Tariff Schedule) for the precise duty calculation method and rate applicable to the goods' country of origin.