Chapter 85 covers electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles. This chapter is the main chapter for technology-intensive products in the HS classification, covering a wide range from household appliances to industrial electronic equipment. Goods in this chapter generally have functions of electrical energy conversion, storage, or signal processing, but exclude certain specific electrical products (such as mechanical apparatus of Chapter 84). Heading 8539 covers electric filament or discharge lamps, including sealed beam lamp units and ultraviolet or infrared lamps; arc lamps; and parts thereof. This heading mainly targets devices that produce light radiation through electrical energy, including incandescent lamps, fluorescent lamps, LED lamps, etc., but excludes luminaires (classified under 8539 or 9405) and lighting fittings (classified under 9405). First 2 digits 85: indicates Chapter 85 (electrical machinery and equipment and parts thereof). Digits 3-4, 39: indicates heading 8539 (electric filament or discharge lamps, etc.). Digits 5-6, 60: indicates subheading 853960, i.e., 'Other electric filament or discharge lamps.' This subheading is a residual subheading covering types of electric lamps not specified in 8539.10 through 8539.50, such as special-purpose lamps, non-general lighting lamps, etc. The goods are electric lamps but are not specifically listed as sealed beam lamp units (8539.10), other incandescent lamps (8539.21/29), fluorescent lamps (8539.31/32), mercury or sodium vapour lamps (8539.41/42), LED lamps (8539.51), etc., and are therefore classified under 8539.60 'Other.' If the lamp is of the LED type, it should first be classified under 8539.51; if it is an incandescent lamp, it should be classified under 8539.21 or 8539.29.
Chapter
Chapter 85 covers electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles. This chapter is the main chapter for technology-intensive products in the HS classification, covering a wide range from household appliances to industrial electronic equipment. Goods in this chapter generally have functions of electrical energy conversion, storage, or signal processing, but exclude certain specific electrical products (such as mechanical apparatus of Chapter 84).
Heading
Heading 8539 covers electric filament or discharge lamps, including sealed beam lamp units and ultraviolet or infrared lamps; arc lamps; and parts thereof. This heading mainly targets devices that produce light radiation through electrical energy, including incandescent lamps, fluorescent lamps, LED lamps, etc., but excludes luminaires (classified under 8539 or 9405) and lighting fittings (classified under 9405).
Digit Breakdown
First 2 digits 85: indicates Chapter 85 (electrical machinery and equipment and parts thereof). Digits 3-4, 39: indicates heading 8539 (electric filament or discharge lamps, etc.). Digits 5-6, 60: indicates subheading 853960, i.e., 'Other electric filament or discharge lamps.' This subheading is a residual subheading covering types of electric lamps not specified in 8539.10 through 8539.50, such as special-purpose lamps, non-general lighting lamps, etc.
Classification Basis
The goods are electric lamps but are not specifically listed as sealed beam lamp units (8539.10), other incandescent lamps (8539.21/29), fluorescent lamps (8539.31/32), mercury or sodium vapour lamps (8539.41/42), LED lamps (8539.51), etc., and are therefore classified under 8539.60 'Other.' If the lamp is of the LED type, it should first be classified under 8539.51; if it is an incandescent lamp, it should be classified under 8539.21 or 8539.29.
📝 Declaration Elements
Product Name: The specific name of the declared goods, such as 'electric bulb' or 'halogen bulb,' which must be consistent with the actual product. Use: Describe the main use of the bulb, such as 'for lighting,' 'for decoration,' 'for industrial equipment,' etc. Brand: Fill in the brand or trademark of the bulb; if there is no brand, fill in 'no brand.' Model: Fill in the model or specification code of the bulb for easy identification. Power: Fill in the rated power of the bulb, in watts (W). Voltage: Fill in the rated voltage of the bulb, in volts (V). Type: Describe the bulb type, such as 'incandescent lamp,' 'halogen lamp,' 'other.' Product Name: halogen electric bulb; Use: industrial equipment lighting; Brand: Philips; Model: HAL-100; Power: 100W; Voltage: 220V; Type: halogen lamp. Mistakenly classifying LED bulbs under 8539.60 when they should actually be classified under 8539.51. Mistakenly classifying incandescent bulbs under 8539.60 when they should actually be classified under 8539.21 or 8539.29. Failure to declare power and voltage, leading customs to question the classification.
Product Name
The specific name of the declared goods, such as 'electric bulb' or 'halogen bulb,' which must be consistent with the actual product.
⚠️ Misreporting as 'LED lamp' or 'energy-saving lamp,' leading to incorrect classification.
Use
Describe the main use of the bulb, such as 'for lighting,' 'for decoration,' 'for industrial equipment,' etc.
⚠️ Filling in 'lighting' in general terms without distinguishing the specific scenario.
Brand
Fill in the brand or trademark of the bulb; if there is no brand, fill in 'no brand.'
⚠️ Brand inconsistent with the actual product, or omitted.
Model
Fill in the model or specification code of the bulb for easy identification.
⚠️ Model filled in incompletely or inconsistent with the actual product.
Power
Fill in the rated power of the bulb, in watts (W).
⚠️ Incorrect power unit or not filled in.
Voltage
Fill in the rated voltage of the bulb, in volts (V).
⚠️ Voltage range filled in incorrectly.
Type
Describe the bulb type, such as 'incandescent lamp,' 'halogen lamp,' 'other.'
⚠️ Type inconsistent with the actual product, such as reporting a halogen lamp as an incandescent lamp.
Mistakenly classifying LED bulbs under 8539.60 when they should actually be classified under 8539.51.
Mistakenly classifying incandescent bulbs under 8539.60 when they should actually be classified under 8539.21 or 8539.29.
Failure to declare power and voltage, leading customs to question the classification.
🎯 Classification Logic
The core basis for classification is the bulb's light-emitting principle and type. 8539.60 is a residual subheading and applies only to electric lamps not specifically listed in 8539.10 through 8539.50. If the bulb is a sealed beam lamp unit, incandescent lamp, fluorescent lamp, mercury/sodium vapour lamp, LED lamp, etc., it should first be classified under the corresponding subheading. At the same time, it is necessary to consider whether the bulb's use, power, etc. affect the classification. 853921 Other incandescent lamps: 853921 is for incandescent lamps, while 853960 is for other electric lamps. If the bulb is an incandescent lamp, it should be classified under 853921, not 853960. 853931 Fluorescent lamps: 853931 is for fluorescent lamps, while 853960 is for other electric lamps. If the bulb is a fluorescent lamp, it should be classified under 853931. 853951 LED lamps: 853951 is for LED lamps, while 853960 is for other electric lamps. If the bulb is an LED lamp, it should be classified under 853951. 853941 Mercury or sodium vapour lamps: 853941 is for mercury or sodium vapour lamps, while 853960 is for other electric lamps. If the bulb is a mercury or sodium vapour lamp, it should be classified under 853941. Is the bulb's light-emitting principle incandescent, fluorescent, LED, etc.? Does the bulb belong to sealed beam lamp units? Is the bulb used for specific industrial equipment? Do the bulb's power and voltage affect the classification? Have the specific listings in 8539.10 through 8539.50 been excluded?
Basis
The core basis for classification is the bulb's light-emitting principle and type. 8539.60 is a residual subheading and applies only to electric lamps not specifically listed in 8539.10 through 8539.50. If the bulb is a sealed beam lamp unit, incandescent lamp, fluorescent lamp, mercury/sodium vapour lamp, LED lamp, etc., it should first be classified under the corresponding subheading. At the same time, it is necessary to consider whether the bulb's use, power, etc. affect the classification.
Confused Codes：
853921 - Other incandescent lamps
853921 is for incandescent lamps, while 853960 is for other electric lamps. If the bulb is an incandescent lamp, it should be classified under 853921, not 853960.
853931 - Fluorescent lamps
853931 is for fluorescent lamps, while 853960 is for other electric lamps. If the bulb is a fluorescent lamp, it should be classified under 853931.
853951 - LED lamps
853951 is for LED lamps, while 853960 is for other electric lamps. If the bulb is an LED lamp, it should be classified under 853951.
853941 - Mercury or sodium vapour lamps
853941 is for mercury or sodium vapour lamps, while 853960 is for other electric lamps. If the bulb is a mercury or sodium vapour lamp, it should be classified under 853941.
Self-Check：
✓ Is the bulb's light-emitting principle incandescent, fluorescent, LED, etc.?
✓ Does the bulb belong to sealed beam lamp units?
✓ Is the bulb used for specific industrial equipment?
✓ Do the bulb's power and voltage affect the classification?
✓ Have the specific listings in 8539.10 through 8539.50 been excluded?
❓ FAQ
How can I check the tariff rate for HS code 853960? You can use the General Administration of Customs website, the International Trade Single Window, or third-party query tools. Enter HS code 853960, select the destination country and country of origin, and you can check the most-favoured-nation rate, agreement rate, etc. Note that tariff rates change, so it is advisable to rely on the latest official data. What is the difference between 853960 and 853951? 853960 is for other electric lamps, and 853951 is for LED lamps. If the bulb is of the LED type, it should be classified under 853951; if it is another type (such as a halogen lamp or special-purpose bulb), it should be classified under 853960. What documents are required when declaring 853960? Basic documents such as commercial invoice, packing list, bill of lading, and contract are usually required. If customs requires, product manuals, technical parameters, brand authorization, etc. may also be needed to prove that the classification is correct. Can bulbs under 853960 enjoy agreement tariff rates? It depends on the specific trade agreement. For example, if the country of origin is an ASEAN country, you can check the China-ASEAN Free Trade Agreement rate. It is recommended to use customs agreement tariff rate query tools, enter the HS code and country of origin to confirm. If the bulb is used for automobile lighting, should it be classified under 853960? Automobile lighting bulbs are usually classified under specific subheadings such as 8539.29 or 8539.31, rather than 853960. 853960 applies to other electric lamps not specifically listed. It is recommended to determine based on the bulb type and use. What is the export tax rebate rate for 853960? The export tax rebate rate changes with policy adjustments. You can check the latest rebate rate through the State Taxation Administration or the General Administration of Customs website. Usually, you need to enter the HS code and product name. How can I avoid classification errors for 853960? First confirm the bulb's light-emitting principle (incandescent, fluorescent, LED, etc.), then exclude item by item against the HS code subheadings. If uncertain, consult a customs broker or the customs classification centre. Does importing bulbs under 853960 require 3C certification? Some bulbs may fall within the scope of 3C certification, such as LED lamps for lighting. However, 853960 is for other electric lamps, and it needs to be determined based on the specific type and use. It is recommended to check the Catalogue of Products Subject to Compulsory Product Certification or consult a certification body.
Q: How can I check the tariff rate for HS code 853960?
A: You can use the General Administration of Customs website, the International Trade Single Window, or third-party query tools. Enter HS code 853960, select the destination country and country of origin, and you can check the most-favoured-nation rate, agreement rate, etc. Note that tariff rates change, so it is advisable to rely on the latest official data.
Q: What is the difference between 853960 and 853951?
A: 853960 is for other electric lamps, and 853951 is for LED lamps. If the bulb is of the LED type, it should be classified under 853951; if it is another type (such as a halogen lamp or special-purpose bulb), it should be classified under 853960.
Q: What documents are required when declaring 853960?
A: Basic documents such as commercial invoice, packing list, bill of lading, and contract are usually required. If customs requires, product manuals, technical parameters, brand authorization, etc. may also be needed to prove that the classification is correct.
Q: Can bulbs under 853960 enjoy agreement tariff rates?
A: It depends on the specific trade agreement. For example, if the country of origin is an ASEAN country, you can check the China-ASEAN Free Trade Agreement rate. It is recommended to use customs agreement tariff rate query tools, enter the HS code and country of origin to confirm.
Q: If the bulb is used for automobile lighting, should it be classified under 853960?
A: Automobile lighting bulbs are usually classified under specific subheadings such as 8539.29 or 8539.31, rather than 853960. 853960 applies to other electric lamps not specifically listed. It is recommended to determine based on the bulb type and use.
Q: What is the export tax rebate rate for 853960?
A: The export tax rebate rate changes with policy adjustments. You can check the latest rebate rate through the State Taxation Administration or the General Administration of Customs website. Usually, you need to enter the HS code and product name.
Q: How can I avoid classification errors for 853960?
A: First confirm the bulb's light-emitting principle (incandescent, fluorescent, LED, etc.), then exclude item by item against the HS code subheadings. If uncertain, consult a customs broker or the customs classification centre.
Q: Does importing bulbs under 853960 require 3C certification?
A: Some bulbs may fall within the scope of 3C certification, such as LED lamps for lighting. However, 853960 is for other electric lamps, and it needs to be determined based on the specific type and use. It is recommended to check the Catalogue of Products Subject to Compulsory Product Certification or consult a certification body.
⚠️ Disclaimer: HS code classification, declaration elements, tariff rates and regulatory conditions on this page are for reference only and do not constitute legal advice on customs classification. Tariff rates and regulations are subject to change; the latest announcements from the General Administration of Customs and on-site determinations shall prevail. Please consult professional customs brokers or customs authorities before import/export.