HS 940542 Other, designed for use solely with light-emitting diode (LED) light sources
Quick Answer: Other electric lighting equipment designed for use solely with light-emitting diode (LED) light sources enters the EU at rates up to 4.70%, the UK at rates up to 4.00%, and the US at rates up to 45% ad valorem, with many trade agreements offering duty-free entry. This classification covers a broad range of luminaires and lighting fittings specifically engineered to operate with LED technology, excluding those designed for other light sources. Importers should be aware of potential anti-dumping duties or specific country-of-origin requirements that may impact landed costs. CustomTariffs aggregates this data to assist in compliance.
What Are the Import Duty Rates?
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9405420000 | — | — | — |
| 9405421000 | 3.70 % | — | — |
| 9405423100 | 4.70 % | — | — |
| 9405423900 | 2.70 % | — | — |
| 9405423910 | 2.70 % | — | — |
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9405420000 | — | — | — |
| 9405421000 | 2.00 % | — | — |
| 9405423100 | 4.00 % | — | — |
| 9405423900 | 2.00 % | — | — |
| 9405423990 | 2.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9405428410 | — | — | ["No."] |
| 9405428440 | — | — | ["No."] |
| 940542 | — | — | — |
| 9405426000 | 6% | Free (17 programs) | ["No."] |
| 94054284 | 3.9% | 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 9405.42?
Imports of Other, designed for use solely with light-emitting diode (LED) light sources 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 940542 cover?
This subheading covers other electric lighting sets and fittings designed for use solely with light-emitting diode (LED) light sources, as per the World Customs Organization's Harmonized System Nomenclature. This includes luminaires and parts thereof, specifically those intended for LED technology, excluding items designed for other light sources. For example, LED strip lights with integrated drivers and power supplies, or LED ceiling fixtures, would fall under this classification if they meet the sole-use criterion for LEDs.
What falls outside HS 940542?
The following products are excluded from HS 940542: lighting sets and fittings designed for incandescent, halogen, or fluorescent lamps, even if they could theoretically be adapted. Additionally, complete lighting systems that are not solely designed for LED light sources, or lighting fixtures that incorporate multiple types of light sources, are classified elsewhere. For instance, a traditional chandelier designed for candelabra base incandescent bulbs, or a desk lamp with a standard E27 socket for various bulb types, would not be classified here.
What are common classification mistakes for HS 940542?
A common error is misinterpreting the "solely with light-emitting diode (LED) light sources" requirement. Importers may mistakenly classify multi-purpose lighting fixtures that can accommodate different bulb types under this subheading, contrary to General Rule of Interpretation (GRI) 3(b) which prioritizes the essential character of the good. Another mistake involves classifying LED components or bare LED chips separately, which are typically classified under Chapter 85.
How should importers classify products under HS 940542?
The correct procedure for classifying products under HS 940542 involves a thorough examination of the product's design and intended use. Importers and customs brokers must confirm that the lighting fixture is exclusively designed for LED light sources and is not adaptable to other technologies. Consulting the product's technical specifications, manufacturer's declarations, and relevant customs rulings from authorities like the USITC or EU TARIC is crucial for accurate classification.
How is the duty calculated for products under HS 940542?
A shipment of 100 units of LED downlights, each weighing 0.5 kg and declared at a customs value of $1,500 USD, would attract a US duty. Assuming a Most Favored Nation (MFN) duty rate of 15% ad valorem for this specific type of LED lighting fixture as per the USITC Harmonized Tariff Schedule (HTS), the duty would be $225.00 USD (15% × $1,500 USD). This calculation is based on the declared value of the goods.
Which trade agreements reduce duties for HS 940542?
Several free trade agreements may reduce the applicable duty rate for HS 940542. For instance, under the United States-Mexico-Canada Agreement (USMCA), goods originating from Canada or Mexico may be eligible for duty-free entry, provided a valid USMCA certification of origin is submitted. Similarly, goods originating from certain developing countries under the Generalized System of Preferences (GSP) may also receive preferential duty rates, often free, requiring a GSP Form A.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 940542, covering other lighting fixtures designed for LED light sources?
The Most Favored Nation (MFN) duty rate for HS code 940542 can vary. For example, the U.S. International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) lists a rate of 3.70% ad valorem for this classification. It is crucial to consult the most current HTSUS for the definitive rate applicable at the time of import, as rates can be subject to change. For other countries, refer to their respective tariff schedules, such as the EU's TARIC database or the UK's Trade Tariff.
How is the import duty for HS code 940542 calculated, and can you provide an example?
The duty for HS code 940542 is typically 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 LED lighting fixtures classified under 940542 has a declared customs value of $10,000 USD and the MFN duty rate is 3.70%, the calculated import duty would be $10,000 * 0.0370 = $370.00 USD. Always ensure the customs value is correctly determined according to the relevant valuation rules (e.g., WTO Customs Valuation Agreement).
What are the key classification criteria for goods falling under HS code 940542?
HS code 940542 specifically covers 'Other' lighting fixtures (lamps and lighting fittings) that are designed for use solely with light-emitting diode (LED) light sources. This means the fixture must be intended to house or incorporate LED modules or components and not be compatible with other types of light sources like incandescent or fluorescent bulbs. The 'other' designation implies it does not fit into more specific subheadings within Chapter 9405 that might cover particular types of lamps or fittings.
Which trade agreements offer preferential duty rates for HS code 940542, and what are some common examples?
Several trade agreements can provide preferential duty rates, often resulting in duty-free entry, for goods classified under HS code 940542. For example, under the U.S. HTS, preferential rates are listed for countries like Australia (AU), Canada (CA), Chile (CL), South Korea (KR), and Singapore (SG), often at 0% or a significantly reduced rate. Importers must ensure they meet the rules of origin requirements stipulated by each trade agreement and possess the necessary proof of origin documentation to claim these benefits. Always verify the specific preferential rates and conditions applicable to your trading partner's country.
What documentation is typically required when importing goods under HS code 940542?
Standard import documentation for HS code 940542 generally includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the country of import and the specific product, additional documentation may be required. This could include a certificate of origin (especially if claiming preferential treatment under a trade agreement), product safety certifications (e.g., CE marking for the EU, UL listing for the US), and potentially declarations confirming the goods are designed solely for LED use if specifically requested by customs authorities to differentiate from other lighting fixture classifications.