HS 940592 Of plastics
Quick Answer: Parts and accessories for lighting fittings imported under HS 940592 enter the UK at 4.00%, the EU at 4.70%, and the US at 3.7% MFN. This code specifically covers components made of plastics, such as shades, diffusers, or bases, intended for use with lighting apparatus classified under heading 9405. Importers should be aware of the significant preferential duty rates available in the US for certain trading partners, as indicated by CustomTariffs data. Careful classification of the specific plastic part is crucial to ensure correct duty application and compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9405920010 | — | — | — |
| 9405920090 | 4.00 % | — | — |
| 9405920000 | — | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9405920000 | — | — | — |
| 9405920010 | — | — | — |
| 9405920090 | 4.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9405920000 | 3.7% | Free (18 programs) | ["kg"] |
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 9405.92?
Imports of Of plastics 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 16 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 940592 cover?
This subheading covers parts and accessories for lighting fittings and luminaires that are made of plastics. According to the World Customs Organization's Harmonized System Explanatory Notes for Heading 9405, this includes components such as plastic shades, diffusers, bases, frames, or decorative elements specifically designed for use with lamps and lighting fittings. For instance, plastic globes for chandeliers or plastic covers for LED light fixtures would fall under this classification, provided they are not more specifically described elsewhere in the tariff schedule.
What falls outside HS 940592?
The following products are excluded from HS 940592: parts and accessories for lighting fittings made from materials other than plastic, such as glass, metal, or ceramics. Additionally, complete lighting fittings and luminaires themselves are classified under heading 9405, not as parts. For example, a glass lampshade would be classified under 9405.91 (Of glass), and a finished table lamp with a plastic base and shade would be classified under 9405.20 (Table lamps, electric).
What are common classification mistakes for HS 940592?
A common error is misinterpreting the "parts and accessories" designation. Importers may incorrectly classify a component that is integral to the function of a finished product but is not solely a part of a lighting fitting. For example, a universal power adapter, even if used with a plastic lighting fixture, would likely be classified under its own heading (e.g., 8504.40 for power converters). Adherence to General Rule of Interpretation (GRI) 1 and GRI 3 is crucial for accurate classification.
How should importers classify products under HS 940592?
The correct procedure for classifying products under HS 940592 involves a detailed examination of the product's material composition and intended use. Importers and customs brokers must first confirm that the item is indeed a part or accessory for a lighting fitting. Then, they must verify that the primary material of this part or accessory is plastic. Consulting the official tariff schedule of the importing country, such as the USITC Harmonized Tariff Schedule (HTS) or the EU's TARIC database, is essential for confirmation.
How is the duty calculated for products under HS 940592?
A plastic lampshade for a desk lamp weighing 0.5 kg and declared at a customs value of $20.00 USD would attract a US duty of $1.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5% ad valorem, applied to the declared value: 5% × $20.00 = $1.00. This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for subheading 9405.92.
Which trade agreements reduce duties for HS 940592?
Several free trade agreements may reduce the applicable duty rate for HS 940592, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for qualifying goods originating from Canada or Mexico. Additionally, the Generalized System of Preferences (GSP) may offer duty-free entry for eligible goods from certain developing countries. To claim these preferences, importers typically require a self-certified origin statement or a GSP Form A, depending on the specific agreement and originating country.
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FAQ
What are the general import duty rates for HS code 940592, and how do preferential rates apply?
HS code 940592 covers parts of lamps and lighting fittings, specifically those 'of plastics'. The Most Favored Nation (MFN) duty rate can vary significantly by importing country. For example, the USITC Harmonized Tariff Schedule may list a rate around 4.00% ad valorem. However, many trade agreements offer preferential duty rates. For instance, under certain agreements (indicated by codes like A*, AU, BH, C, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG), the duty rate can be Free. Importers should consult the specific tariff schedule of their destination country and verify eligibility for preferential treatment, often requiring a Certificate of Origin.
What specific criteria determine if a part falls under HS code 940592 as 'of plastics'?
The primary classification criterion for HS code 940592 is that the part must be intended for use in lamps or lighting fittings, and its predominant material composition must be plastic. This includes components like shades, diffusers, bases, frames, or decorative elements made from various types of plastics (e.g., polyethylene, polypropylene, PVC, acrylic). If a part is made of multiple materials, classification is typically based on the material that gives the part its essential character. For example, a lamp shade primarily made of plastic, even if it has minor metal or textile components, would likely be classified under 9405.92. Refer to the Explanatory Notes of the Harmonized System (WCO) for detailed guidance on material-based classification.
What documentation is typically required when importing goods classified under HS code 940592?
Standard import documentation for HS code 940592 includes a commercial invoice, packing list, and bill of lading or air waybill. Crucially, importers must ensure the product description clearly states the item is a part for a lamp or lighting fitting and that it is made of plastic. If claiming preferential duty rates, a valid Certificate of Origin, compliant with the specific trade agreement, is mandatory. Some customs authorities may also request product specifications or technical data sheets to verify the material composition and intended use, especially if classification is in question.
How is the import duty for HS code 940592 calculated, using a hypothetical example?
Import duty for HS code 940592 is typically calculated on an ad valorem basis, meaning a percentage of the declared customs value of the goods. Let's assume an importer is bringing plastic lamp shades into a country with an MFN duty rate of 4.00%. If the declared customs value of the shipment of these lamp shades is $10,000 USD, the import duty would be calculated as follows: Duty = Declared Value × Duty Rate. Duty = $10,000 USD × 4.00% (or 0.04). Duty = $400 USD. If the country also imposes other taxes or fees, such as a Merchandise Processing Fee (MPF) in the US, these would be calculated separately based on their respective rates and the customs value.
Which common trade agreements significantly impact the duty rates for HS code 940592?
Several trade agreements can significantly reduce or eliminate duties for HS code 940592. For example, the United States has agreements like the USMCA (United States-Mexico-Canada Agreement) and CAFTA-DR (Dominican Republic-Central America Free Trade Agreement) which may offer preferential rates for qualifying goods. The European Union's TARIC system details preferential rates under agreements with countries like Switzerland, Norway, and various Mediterranean nations. Similarly, the UK Trade Tariff reflects preferences under its global network of Free Trade Agreements post-Brexit. Importers must verify the specific rules of origin and eligibility requirements under the relevant trade agreement to benefit from reduced or zero duty rates.