HS 940550 Non-electrical luminaires and lighting fittings
Quick Answer: Non-electrical luminaires and lighting fittings imported under HS 940550 enter the EU at 2.70%, the UK at 2.00%, and the US at 2.9% under the MFN rate. This classification encompasses a wide array of lighting fixtures that do not utilize electricity for their primary function, such as oil lamps, candle holders, and gas-powered lanterns. Importers should be aware of potential variations in specific subheadings within each jurisdiction that may affect the final duty rate. According to CustomTariffs data, the US also offers duty-free entry for certain originating countries.
What Are the Import Duty Rates?
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9405500000 | 2.70 % | — | — |
| 9405500010 | 2.70 % | — | — |
| 9405500090 | 2.70 % | — | — |
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9405500000 | 2.00 % | — | — |
| 9405500090 | 2.00 % | — | — |
| 9405500010 | 2.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9405502000 | 2.9% | Free (17 programs) | ["No."] |
| 9405503000 | 5.7% | Free (17 programs) | ["No."] |
| 9405504000 | 6% | Free (17 programs) | ["No."] |
| 940550 | — | — | — |
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 9405.50?
Imports of Non-electrical luminaires and lighting fittings 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, GSP, 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 940550 cover?
This subheading covers non-electrical luminaires and lighting fittings, as defined by the World Customs Organization's Harmonized System Nomenclature. This includes a broad range of lighting fixtures not powered by electricity, such as those for gas, oil, or candles. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database further clarify that this category encompasses items like lanterns, candelabra, and decorative lighting elements that do not incorporate electrical components, provided they are not specifically classified elsewhere.
What falls outside HS 940550?
The following products are excluded from HS 940550: electrical luminaires and lighting fittings, which are classified under HS 9405.40. Also excluded are lamps and lighting fittings designed for specific vehicles (e.g., HS 8512), searchlights and spotlights (HS 8512.30), and parts of lamps and lighting fittings that are themselves classified separately, such as bulbs (HS 8539) or switches (HS 8536).
What are common classification mistakes for HS 940550?
A common error is the misclassification of decorative items that may appear similar but are not intended as functional lighting, or conversely, classifying electrical lighting components under this non-electrical heading. For instance, a purely decorative candelabra without any provision for holding candles might be misclassified, or a gas lantern with an integrated electrical ignition system would fall under HS 9405.40, not 9405.50, due to the presence of electrical components, adhering to General Rule of Interpretation 1.
How should importers classify products under HS 940550?
The correct procedure for classifying products under HS 940550 involves a thorough examination of the product's primary function and construction. Importers and customs brokers must ascertain whether the luminaire or fitting is designed for non-electrical illumination (e.g., gas, oil, candle). If it is, and it does not contain any electrical components, then HS 940550 is likely applicable. Consulting official tariff schedules like the USITC HTS or EU TARIC, and potentially seeking a binding ruling, is crucial for definitive classification.
How is the duty calculated for products under HS 940550?
A decorative brass candelabra weighing 2 kilograms and declared at a customs value of $150 USD would attract a US duty of $15.00. This is calculated using the Most Favored Nation (MFN) duty rate of 10% ad valorem, applied to the declared value: 10% of $150 USD = $15.00. This calculation is based on the specific tariff provision found in the USITC Harmonized Tariff Schedule, which may vary based on origin and specific product details.
Which trade agreements reduce duties for HS 940550?
Several free trade agreements may reduce the applicable duty rate for HS 940550, including the United States-Mexico-Canada Agreement (USMCA), which can provide duty-free entry for qualifying goods originating from Canada or Mexico. Additionally, goods from countries benefiting from the Generalized System of Preferences (GSP) may also receive reduced or duty-free treatment. To claim these preferences, importers typically need to provide a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries, depending on the specific agreement and jurisdiction.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 940550 (Non-electrical luminaires and lighting fittings)?
The Most Favored Nation (MFN) duty rate for HS code 940550 can vary. For example, under the US Harmonized Tariff Schedule (HTS), the general rate is 2.70% ad valorem. However, preferential rates may apply under various trade agreements. For instance, goods originating from Australia (AU), Canada (CA), or Mexico (MX) might benefit from a Free rate under the USMCA. It is crucial to consult the latest USITC HTS or relevant national tariff schedules for the most accurate and up-to-date rates applicable to your specific import.
How is the import duty for non-electrical luminaires calculated under HS 940550?
The duty calculation typically depends on the valuation of the imported goods. For an ad valorem duty rate (a percentage of the value), the calculation is: Duty Amount = (Customs Value of Goods) × (Ad Valorem Duty Rate). For example, if you import non-electrical luminaires valued at $10,000 USD and the MFN duty rate is 2.70%, the duty would be $10,000 × 0.0270 = $270.00 USD. Always ensure your declared customs value is accurate and supported by proper documentation.
What documentation is typically required for importing non-electrical luminaires under HS code 940550?
Standard documentation for importing goods under HS code 940550 generally includes a commercial invoice detailing the value, quantity, and description of the luminaires; a packing list; a bill of lading or air waybill; and potentially a certificate of origin if preferential duty rates are claimed. Depending on the importing country and the specific product, additional certifications related to safety standards (e.g., CE marking for the EU) or origin might be necessary. Always verify specific requirements with the customs authority of the destination country.
Are there specific trade agreements that offer reduced or free import duties for HS 940550?
Yes, numerous trade agreements can impact duty rates for HS 940550. For example, goods originating from countries with Free Trade Agreements (FTAs) with the importing nation often qualify for preferential treatment. The EU's TARIC system, for instance, lists preferential rates for goods from countries like Albania, Bosnia and Herzegovina, or Montenegro. Similarly, the US benefits from agreements like USMCA. Importers should research applicable FTAs and ensure they meet the rules of origin requirements to claim these benefits.
What distinguishes non-electrical luminaires (940550) from other lighting fittings in Chapter 94?
HS code 940550 specifically covers 'Non-electrical luminaires and lighting fittings'. This means the products are designed to provide light but do not incorporate their own electrical components for operation, such as integrated LED drivers or bulbs. This distinguishes them from electrical luminaires (like those with built-in LEDs or fluorescent tubes) which fall under other subheadings within 9405. The key classification criterion is the absence of integrated electrical components for the lighting function itself. For example, a simple lampshade or a decorative lantern that requires a separate electrical bulb would typically fall under 940550, whereas a finished LED lamp would not.