HS Code for LED Lights

LED lighting branches first on what the product actually is: the light source, or the complete fixture. LED light sources point toward heading 8539, where LED modules sit at 8539.51 and LED lamps (bulbs and tubes) at 8539.52, with statistical lines that separate lamp types and linear or U-shaped tubes. A complete luminaire or fixture points instead toward heading 9405 and is covered on the lamp page. General rates for LED light sources are low: LED modules carry a rate of Free and LED lamps around 2%. Confirming whether the item is an LED module, an LED bulb or tube, or a complete fixture is the first step in exploring the most appropriate heading.

LED lighting spans two different headings depending on whether the product is the light source or the finished fixture, so that is the first question to settle. The light source itself points toward heading 8539, which covers electric filament and discharge lamps and light-emitting diode (LED) light sources. A complete luminaire (a fixture, fitting or lamp assembly that houses the light source) points instead toward heading 9405, which is covered on the lamp page.

Within heading 8539, LED light sources split into two subheadings. LED modules, meaning assemblies of LEDs on a board that are designed to be built into a fixture rather than screwed or plugged in by the user, point toward 8539.51. LED lamps, meaning complete replaceable light sources such as bulbs and tubes, point toward 8539.52.

Subheading 8539.52 is broken out further at the statistical level. Four lines refer to lamp types specified in statistical note 7 to chapter 85, which separates LED lamps by shape and base, and it is worth checking that note against the product. Straight linear tubes and U-shaped tubes, such as LED replacements for fluorescent tubes, have their own line (8539.52.00.51), and LED lamps not covered by those lines point toward the residual 8539.52.00.91. Parts of lamps of the heading point toward 8539.90.

A practical approach is to identify the product first (an LED module, an LED bulb or tube, or a complete fixture), then, for LED lamps, confirm its shape and base against statistical note 7. That sequence points toward a single most-appropriate line to explore. Complete fixtures, including LED luminaires, lighting sets and LCD backlight modules, point toward heading 9405 rather than 8539.

Duty treatment for LED light sources is low and fairly uniform. LED modules under 8539.51 carry a general rate of Free, LED lamps under 8539.52 run around 2% across all statistical lines, and parts of lamps under 8539.90 around 2.6%. Complete LED fixtures under heading 9405 carry different rates, so confirming that the item is a light source rather than a fixture affects the estimated duty as well as the code. Preferential rates under free trade agreements may reduce or eliminate duties for qualifying origins. These figures are estimates for general planning purposes only.