HS 940599 Other
Quick Answer: Parts for lighting fittings imported under HS 940599 enter the UK at 2.00%, the EU at 2.70%, and the US at 6% (MFN). This residual classification applies to components for luminaires (lighting fixtures) not specifically listed elsewhere within heading 9405, such as bulbs, shades, or bases that are not complete fittings. Importers should verify the specific nature of the part to ensure it is not classifiable under a more specific HS code. Trade agreements can significantly impact US duty rates, with many offering duty-free entry. CustomTariffs aggregates this information for compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9405990000 | — | — | — |
| 9405990010 | — | — | — |
| 9405990020 | 2.00 % | — | — |
| 9405990090 | 2.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9405990000 | — | — | — |
| 9405990010 | — | — | — |
| 9405990020 | 2.70 % | — | — |
| 9405990090 | 2.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9405994010 | — | — | ["No."] |
| 94059940 | 6% | Free (18 programs) | — |
| 9405994020 | — | — | ["No."] |
| 940599 | — | — | — |
| 9405992000 | 3.9% | 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 9405.99?
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, 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 940599 cover?
This subheading covers parts and accessories for lamps and lighting fittings that are not specifically classified elsewhere within heading 9405. According to the World Customs Organization's Harmonized System Nomenclature, this includes components such as bases, shades, diffusers, frames, and decorative elements intended for use with luminaires. The US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that this residual category applies when a part or accessory does not fit more specific subheadings within 9405, such as those for electric lamps or chandeliers.
What falls outside HS 940599?
The following products are excluded from HS 940599: complete lamps and lighting fittings of heading 9405, electrical parts such as switches, sockets, and wiring harnesses that are classified under Chapter 85, and decorative articles not specifically designed for luminaires, which may fall under Chapter 39 or 70. For instance, a standalone decorative glass bead not intended for a lamp would not be classified here, nor would a general-purpose electrical cord. Components for specialized lighting equipment, like those for medical or photographic purposes, may also be classified elsewhere.
What are common classification mistakes for HS 940599?
A common error is misclassifying components that have a more specific classification under other headings or subheadings within 9405. For example, electrical components like lamp holders (sockets) are typically classified under HS 8536.69. Furthermore, General Interpretative Rule 3(b) of the Harmonized System, which deals with mixtures or composite goods, might be overlooked, leading to the classification of a complete, albeit disassembled, lighting fixture under this parts subheading. Importers must ensure the item is truly a component and not a primary element of a finished good.
How should importers classify products under HS 940599?
The correct procedure for classifying products under HS 940599 involves a detailed examination of the product's function and composition, referencing the Explanatory Notes to the Harmonized System. Importers and customs brokers must first determine if the item is indeed a part or accessory for a lamp or lighting fitting. If it is, they must then ascertain if it fits any more specific subheading within heading 9405. If no specific classification exists, and the item is not otherwise excluded, then HS 940599 becomes the appropriate classification, often requiring a review of the USITC HTS or EU TARIC for confirmation.
How is the duty calculated for products under HS 940599?
A set of 10 decorative glass lampshades, each weighing 0.5 kg and with a total declared 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. The calculation is: 10% of $150 USD = $15.00. This rate is published in the USITC Harmonized Tariff Schedule, specifically under HTS code 9405.99.60, which covers glass shades for lamps and lighting fittings.
Which trade agreements reduce duties for HS 940599?
Several free trade agreements may reduce the applicable duty rate for HS 940599, including the United States-Mexico-Canada Agreement (USMCA), which can provide for Free (0%) duty rates for qualifying goods originating from Canada or Mexico. Additionally, the Generalized System of Preferences (GSP) may offer reduced or Free duty rates for eligible goods from developing countries. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries, depending on the specific agreement and originating country.
```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 9405.99, covering 'Other' parts for lamps and lighting fittings?
The Most Favored Nation (MFN) duty rate for HS code 9405.99, as per the USITC Harmonized Tariff Schedule, is 2.70% ad valorem. However, preferential rates under various trade agreements can significantly reduce or eliminate this duty. For example, goods originating from Australia (AU), Canada (C), Chile (CL), or Singapore (SG) may enter duty-free. It is crucial to verify the specific origin and applicable trade agreement to determine the correct duty rate.
How is the duty calculated for an import under HS code 9405.99?
The duty for HS code 9405.99 is typically calculated on an ad valorem basis, meaning a percentage of the declared customs value of the goods. For instance, if a shipment of 'other' parts for lamps has a customs value of $10,000 and the MFN duty rate is 2.70%, the calculated duty would be $10,000 * 0.0270 = $270.00. Always ensure accurate valuation and the correct application of the duty rate.
What documentation is essential when importing goods classified under HS code 9405.99?
For imports under HS code 9405.99, standard import documentation is required, including a commercial invoice, packing list, and bill of lading or air waybill. Crucially, to claim preferential duty rates under trade agreements, a Certificate of Origin (COO) or other acceptable proof of origin is mandatory. This document must attest that the goods meet the rules of origin stipulated by the relevant trade agreement.
Which trade agreements commonly offer reduced or duty-free entry for goods under HS code 9405.99?
Several trade agreements can impact the duty rates for HS code 9405.99. For imports into the United States, agreements like the US-Chile Free Trade Agreement (CL) and the US-Singapore Free Trade Agreement (SG) often provide duty-free access. Other agreements, such as those with Australia (AU), Canada (C), and Mexico (often under USMCA, though not explicitly listed in the sample rates provided), may also offer preferential treatment. Importers must consult the specific terms of each agreement and ensure compliance with its rules of origin.
What are the criteria for classifying an item as 'Other' under HS code 9405.99, as opposed to a more specific subheading within 9405?
HS code 9405.99 is a residual category for parts and accessories of lamps and lighting fittings that are not specifically enumerated in preceding subheadings of heading 9405. This means if a part, such as a specialized mounting bracket or a decorative finial for a lamp, does not fit into categories for shades, bases, or other specifically defined components, it would likely be classified under 9405.99. The key is to exhaust all more specific classification possibilities before resorting to the 'other' category.