HS 940591 Parts
Quick Answer: Parts for lamps and lighting fittings imported under HS 940591 enter the US at 12% ad valorem, the EU at 5.70% ad valorem, and the UK at 4.00% ad valorem. This classification covers components and accessories specifically designed for use with luminaires, such as shades, bases, stems, and electrical fittings, but not complete lamps. Importers should be aware of potential variations in duty rates based on the specific material of the part and the importing country's preferential trade agreements. CustomTariffs aggregates this data, highlighting the importance of precise classification for accurate duty assessment.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9405910000 | — | — | — |
| 9405911000 | 4.00 % | — | — |
| 9405919000 | 2.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9405910000 | — | — | — |
| 9405911000 | 5.70 % | — | — |
| 9405919000 | 3.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9405911000 | 12% | Free (17 programs) | ["No."] |
| 940591 | — | — | — |
| 9405913000 | 12% | Free (17 programs) | ["No."] |
| 94059160 | 4.5% | Free (17 programs) | — |
| 9405914000 | 7.5% | Free (17 programs) | ["doz."] |
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 9405.91?
Imports of Parts 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 14 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 940591 cover?
This subheading covers parts and accessories specifically designed for luminaires and lighting fittings of heading 9405, as defined by the World Customs Organization's Harmonized System Nomenclature. This includes components such as bases, shades, diffusers, arms, and electrical fittings that are integral to the functioning of lamps and lighting fixtures. Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that these are items solely intended for the assembly or repair of goods classified under heading 9405.
What falls outside HS 940591?
The following products are excluded from HS 940591: complete luminaires and lighting fittings of heading 9405, general-purpose electrical parts not exclusively for lighting fixtures (e.g., standard wires, switches not specifically designed for lamps), and decorative items that do not form an essential part of the lighting apparatus. For instance, a standalone decorative crystal bead not attached to a lamp would likely be classified elsewhere, as would a general electrical cord not specifically manufactured for a luminaire.
What are common classification mistakes for HS 940591?
A common error is the misclassification of components that could be used in multiple types of electrical equipment, rather than being exclusively for luminaires. General-purpose electrical components, such as basic wiring or standard screws, should not be classified under 940591 unless their design clearly indicates they are solely for use in lighting fixtures. Adherence to General Interpretative Rule 1 and Rule 3(b) of the Harmonized System is crucial for determining the essential character of the part.
How should importers classify products under HS 940591?
The correct procedure for classifying products under HS 940591 involves a thorough examination of the product's design, intended use, and material composition. Importers and customs brokers must consult the Explanatory Notes to the Harmonized System and the specific tariff schedules of the importing country, such as the USITC HTS or the UK Trade Tariff. Verification that the part is specifically designed for and exclusively used with luminaires of heading 9405 is paramount.
How is the duty calculated for products under HS 940591?
A set of 50 glass lampshades, each weighing 0.5 kg and declared at a customs value of $200 USD, would attract a US duty of $100.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem applied to the declared value ($200 USD × 5.0% = $10.00). The total duty for the shipment would be $100.00 ($10.00 per shade × 50 shades). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for HS code 940591.
Which trade agreements reduce duties for HS 940591?
Several free trade agreements may reduce the applicable duty rate for HS 940591, including the United States-Mexico-Canada Agreement (USMCA), which can result in a Free duty rate for qualifying originating goods from Canada and Mexico. Additionally, the Generalized System of Preferences (GSP) may offer reduced or Free duty rates for eligible goods from developing countries. To claim preference under USMCA, a valid origin declaration is required, while GSP typically requires a Form A certificate of origin.
```Which HS Codes Are Related?
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FAQ
What are the import duty rates for HS code 940591?
The Most Favored Nation (MFN) duty rate for HS code 940591, covering 'Parts' of lamps and lighting fittings, is 4.00%. However, preferential rates are available under various trade agreements. For example, imports from Australia (AU), Bahrain (BH), Chile (CL), Colombia (CO), the European Union (E), Israel (IL), Jordan (JO), South Korea (KR), Morocco (MA), Oman (OM), Peru (PE), Singapore (SG), and the United States (US) may be eligible for duty-free entry (Free). It is crucial to verify the specific preferential treatment applicable to your country of origin and ensure you meet all documentation requirements to claim these rates. Always consult the latest tariff schedules of the importing country, such as the USITC Harmonized Tariff Schedule or the EU TARIC database, for definitive rates.
How is the import duty for HS code 940591 calculated, and can you provide an example?
The import duty for HS code 940591 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the imported goods. For example, if the MFN duty rate is 4.00% and you import parts valued at $10,000 USD, the duty would be calculated as: $10,000 (Value) × 0.04 (4.00% duty rate) = $400 USD. If the duty were a specific rate (e.g., per unit), the calculation would be rate × quantity. Always ensure your customs value is accurately declared and supported by commercial invoices and other relevant documentation.
What criteria determine if a component is classified under HS code 940591 as 'Parts'?
To be classified under HS code 940591 as 'Parts' of lamps and lighting fittings, an item must be specifically designed or adapted for use with lamps and lighting fittings of heading 9405. This generally means the part is not readily usable for other purposes. For instance, a specialized lamp socket, a decorative lampshade frame not intended for standalone use, or a specific electrical component unique to a lighting fixture would likely fall under this code. Excluded are general-purpose parts or materials that could be used in multiple applications. Referencing the Explanatory Notes to the Harmonized System (WCO) can provide further guidance on classification principles.
What documentation is typically required when importing parts classified under HS code 940591?
When importing parts classified under HS code 940591, standard import documentation is required, including a commercial invoice detailing the description, quantity, and value of the parts. A packing list and a bill of lading or air waybill are also essential. If claiming preferential duty rates under a trade agreement (e.g., USMCA, EU Free Trade Agreements), a certificate of origin or a declaration of origin compliant with the specific agreement's requirements is mandatory. Importers should also be prepared to provide product specifications or technical drawings if customs authorities require verification of classification.
Which common trade agreements offer preferential duty rates for HS code 940591?
Several trade agreements provide preferential duty rates for HS code 940591. For example, imports from countries party to the United States-Mexico-Canada Agreement (USMCA) may benefit from reduced or zero duties if rules of origin are met. Similarly, numerous Free Trade Agreements (FTAs) between the European Union and third countries, as well as agreements involving the United Kingdom (e.g., UK-EU Trade and Cooperation Agreement), can offer preferential treatment. The specific rates and eligibility depend on the origin of the goods and adherence to the rules of origin stipulated in each agreement. It is vital for importers and brokers to consult the relevant trade agreement text and the importing country's tariff database (e.g., UK Trade Tariff) to confirm eligibility and requirements.