HS 940549 Other
Quick Answer: Electrical lighting equipment not elsewhere specified enters the EU at rates up to 4.70%, the UK at rates up to 4.00%, and the US at a Most Favored Nation (MFN) rate of 3.9%, with numerous preferential rates available. This residual category under HS 940549 covers a broad range of electric lamps and lighting fittings not specifically classified in other headings, such as chandeliers, wall lamps, and portable electric lamps, provided they are not primarily for decorative purposes or do not fall under specific material classifications. Importers should consult detailed tariff schedules, as specific product types within this broad category may have varying duty rates and potential trade agreement benefits. CustomTariffs aggregates this information to assist in compliance.
What Are the Import Duty Rates?
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9405490000 | — | — | — |
| 9405491000 | 3.70 % | — | — |
| 9405494000 | 4.70 % | — | — |
| 9405499000 | 2.70 % | — | — |
| 9405499010 | 2.70 % | — | — |
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9405490000 | — | — | — |
| 9405491000 | 2.00 % | — | — |
| 9405494000 | 4.00 % | — | — |
| 9405499000 | 2.00 % | — | — |
| 9405499010 | 2.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9405490000 | 3.9% | 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 9405.49?
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 to Classify This HS Code?
What products does HS 940549 cover?
This subheading covers other electric lighting sets and fittings, not elsewhere specified or included within heading 9405. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this category is for lighting sets and fittings that do not fit into more specific subheadings of 9405, such as those for chandeliers, lamps, or luminaires for specific purposes. For instance, the USITC Harmonized Tariff Schedule (HTS) defines this as "Other electric lighting sets and fittings."
What falls outside HS 940549?
The following products are excluded from HS 940549: electric lamps and lighting fittings specifically designed for vehicles (heading 8512), electric signs and illuminated nameplates (heading 8530), and lighting equipment for photographic or cinematographic purposes (heading 9007 or 9008). Additionally, non-electric lighting appliances, such as candles or oil lamps, are classified elsewhere, typically in heading 9405.99.
What are common classification mistakes for HS 940549?
A common error is misclassifying specialized lighting equipment that has a specific application, such as industrial floodlights or medical examination lamps, which may have their own dedicated HS codes. Importers may also incorrectly classify components of lighting sets, such as bulbs or shades, under this subheading when they should be classified separately based on their material or function, often guided by General Interpretative Rule 3.
How should importers classify products under HS 940549?
The correct procedure for classifying products under HS 940549 involves a thorough examination of the product's characteristics and intended use, comparing it against the descriptions in heading 9405 and its subheadings. Importers and customs brokers should consult the official tariff schedule of the importing country, such as the USITC HTS or the EU TARIC, and review explanatory notes from the WCO. If the product is an electric lighting set or fitting and does not meet the criteria for more specific subheadings, then 940549 is likely appropriate.
How is the duty calculated for products under HS 940549?
A set of 10 LED string lights, weighing 2 kg and declared at a customs value of $50 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 ($50 USD × 10% = $5.00). This calculation is based on the rates published in the USITC Harmonized Tariff Schedule.
Which trade agreements reduce duties for HS 940549?
Several free trade agreements may reduce the applicable duty rate for HS 940549, including the United States-Mexico-Canada Agreement (USMCA), which can result in a Free duty rate for qualifying goods originating from Canada or Mexico. The EU-UK Trade and Cooperation Agreement also offers preferential rates, potentially Free, for eligible goods from the UK. Documentation required typically includes a self-certified origin statement for USMCA and an EUR.1 movement certificate or origin declaration for EU/UK preferences.
```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 940549?
HS code 940549, covering 'Other electric lighting equipment', has varied Most Favored Nation (MFN) duty rates. For example, the United States applies a 3.70% MFN duty rate. The United Kingdom's duty rate can be 3.9% or 4.0% depending on the specific product. The European Union's TARIC system may show rates such as 2.70% or 2.00% ad valorem. It is crucial to consult the specific tariff schedule of the importing country for the definitive rate applicable to your goods.
How is the import duty for HS code 940549 calculated?
Import duty for HS code 940549 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the imported goods. For instance, if a shipment of lighting equipment classified under 940549 has a customs value of $10,000 and the applicable MFN duty rate is 3.70% (as in the US), the import duty would be $10,000 \times 0.0370 = $370. Some specific items under this code might also be subject to specific duties (per unit) or a combination of ad valorem and specific duties, so always verify the exact duty calculation method.
Which trade agreements offer preferential duty rates for HS code 940549?
Several trade agreements can provide preferential duty rates for goods classified under HS 940549. For example, under the US tariff schedule, preferential rates are often 'Free' for countries like Australia (AU), Canada (CA), Chile (CL), South Korea (KR), Mexico (MX), and Singapore (SG), among others, provided the goods meet the rules of origin. The UK and EU also have various trade agreements that can reduce or eliminate duties. Importers must ensure their goods meet the specific rules of origin requirements for each trade agreement to claim preferential treatment.
What documentation is typically required for importing goods under HS code 940549?
Beyond standard import documentation such as a commercial invoice, packing list, and bill of lading/air waybill, specific requirements for HS code 940549 may include a certificate of origin to claim preferential duty rates. Depending on the importing country and the nature of the lighting equipment, safety and compliance certifications (e.g., CE marking for the EU, UL listing for the US) might be necessary to demonstrate that the products meet electrical safety standards. Importers should consult the importing country's customs authority or a licensed customs broker for a comprehensive list of required documents.
What distinguishes HS code 940549 ('Other') from other lighting equipment codes?
HS code 940549 is a residual category used when lighting equipment does not fit into more specific headings within Chapter 9405. Chapter 9405 covers lamps and lighting fittings. More specific codes exist for items like chandeliers (9405.10), lampshades (9405.50), and certain types of portable electric lamps (e.g., 9405.40.40 for table, desk, bedside, or floor standing lamps). HS 940549 is generally for electric lighting equipment not elsewhere specified, such as industrial lighting, floodlights, streetlights, or specialized lighting fixtures that don't fall into the more defined categories. Proper classification requires a detailed examination of the product's design, function, and components.