HS Code for Lamps
Lamps and luminaires are classified in chapter 94 of the HTSUS, at heading 9405, the provision for luminaires and lighting fittings not elsewhere specified. The main branch is the type of fixture: electric ceiling and wall fittings point toward subheading 9405.19, table, desk, bedside and floor-standing luminaires toward 9405.29, and other electric luminaires (including those designed solely for LED light sources) toward 9405.42 and 9405.49. Within these, breakouts by material (such as brass or base metal) and by whether the fixture is designed solely for LEDs shape the specific line. General duty rates run from Free for LED backlight modules up to about 7.6%, clustering around 3.7% to 6% for most household fixtures. Identifying the fixture type first, then the material and LED design, is the first step in exploring the most appropriate line.
HTS Codes for Lamps
| HTS Code | Description | Duty Rate |
|---|---|---|
| 9405.19.40.10 | Household electric ceiling or wall lighting fittings, other than of base metal Household electric ceiling or wall lighting fittings - a material breakout of subheading 9405.19 | 3.90% |
| 9405.19.60.10 | Household electric ceiling or wall lighting fittings, of base metal Household electric ceiling or wall lighting fittings - a base-metal breakout of 9405.19 (higher-rate line) | 7.60% |
| 9405.19.80.10 | Household electric ceiling or wall lighting fittings, other Household electric ceiling or wall lighting fittings - the residual 'other' breakout of 9405.19 | 3.90% |
| 9405.29.40.10 | Household electric table, desk, bedside or floor-standing luminaires, other than of base metal Household electric table, desk, bedside or floor-standing luminaires - a material breakout of 9405.29 | 3.70% |
| 9405.29.60.10 | Household electric table, desk, bedside or floor-standing luminaires, of base metal Household table, desk, bedside or floor-standing luminaires - a base-metal breakout of 9405.29 (higher-rate line) | 6% |
| 9405.29.80.10 | Household electric table, desk, bedside or floor-standing luminaires, other Household table, desk, bedside or floor-standing luminaires - the residual 'other' breakout of 9405.29 | 3.90% |
| 9405.42.40.00 | Other electric luminaires designed for use solely with LED light sources, of brass Other electric luminaires designed solely for LED light sources - of brass | 4.70% |
| 9405.42.60.00 | Other electric luminaires designed for use solely with LED light sources, other Other electric luminaires designed solely for LED light sources - other than brass | 6% |
| 9405.42.82.00 | Light-emitting diode (LED) backlight modules used as backlight illumination for liquid crystal displays (LCDs) LED backlight modules used as backlighting for LCD displays | Free |
| 9405.42.84.10 | Other LED lighting sets designed for use solely with LED light sources Other LED lighting sets | 3.90% |
| 9405.49.00.00 | Other electric luminaires and lighting fittings Other electric luminaires and lighting fittings not elsewhere specified in heading 9405 | 3.90% |
How to Approach Classification for Lamps
Complete lamps and luminaires point toward heading 9405 of the HTSUS, within chapter 94, the provision for luminaires and lighting fittings not elsewhere specified or included. The heading covers finished lighting fixtures (the housing, fitting and electrical parts that make up a lamp), so it is the natural starting point for a table lamp, ceiling fixture, wall light or similar fitting.
The first branch is the type of fixture. Electric ceiling or wall lighting fittings, such as chandeliers and wall lights, point toward subheading 9405.19; electric table, desk, bedside and floor-standing luminaires point toward 9405.29; and other electric luminaires and lighting fittings point toward the 9405.4 subheadings. Confirming where the fixture is used (overhead and wall-mounted, on a surface or standing, or another form) is the first thing that narrows the choice.
Two further factors shape the specific line. One is material: within several of these subheadings the fixtures split by what they are made of, with separate breakouts for household fittings of base metal, of brass, and of other materials, which is why the same style of fixture can carry different rates depending on its construction. The other is whether the luminaire is designed for use solely with LED light sources; the modern subheadings separate LED-dedicated luminaires and lighting sets, and there is a distinct Free line for LED backlight modules used to illuminate LCD displays.
A practical way to approach it is to identify the fixture type first (ceiling or wall, table or floor, or another electric luminaire), then confirm the material and whether it is designed solely for LEDs. That sequence usually points toward a single most-appropriate subheading and statistical line to explore. Because heading 9405 provides for complete luminaires, it is generally better to stay within it than to reach for the light-source headings such as 8539 (electric filament and discharge lamps, and LED lamps as light sources) or the portable-battery-lamp heading 8513 (flashlights and similar), which cover the bulbs or the portable lamps themselves rather than the fitting.
Duty Rate Overview
General duty rates across heading 9405 vary by fixture type, material and LED design. Household ceiling and wall fittings run from around 3.9% up to about 7.6% for base-metal versions, and table, desk and floor luminaires from around 3.7% to 6%. Among the other electric luminaires, brass LED-dedicated fittings are around 4.7%, other LED-dedicated fittings around 6%, other LED lighting sets around 3.9%, and the residual other-luminaires line around 3.9%, while LED backlight modules for LCD displays are Free. Because the rate shifts with the material and the specific line, confirming the fixture's construction is worthwhile. Preferential rates under free trade agreements may reduce or eliminate these duties for qualifying origins. These figures are estimates for general planning purposes only.