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 one of the most core chapters in the HS classification for electromechanical products, ranging from simple light bulbs and wires to complex integrated circuits and communication equipment. Within the chapter, headings are divided by function and use, such as 8501 electric motors, 8539 electric light sources, etc. Note that this chapter does not include assembled complete mechanical appliances (classified in Chapter 84) or medical electrical equipment (Chapter 90). Heading 8539 covers various electric filament lamps, discharge lamps (including sealed beam lamp units and ultraviolet or infrared lamps), arc lamps, and light-emitting diode (LED) light sources. Specifically, it includes ordinary incandescent bulbs, halogen lamps, fluorescent lamps, high-intensity discharge lamps, LED bulbs and tubes, etc. This heading includes both complete bulbs with glass envelopes and unfinished tubes without sealed ends. However, it does not include luminaires (classified in 9405) or photographic flashbulbs (classified in 9006). Code 853968 is a 6-digit subheading: the first 2 digits 85 indicate Chapter 85 (electrical machinery and equipment); digits 3-4, 39, indicate heading 8539 (electric filament lamps, discharge lamps, etc.); digits 5-6, 68, indicate subheading 8539.68, i.e., circular fluorescent lamps. This subheading further distinguishes the specific shape of fluorescent lamps; circular fluorescent lamps specifically refer to fluorescent lamps made by bending tubular glass into a ring shape, commonly used in ceiling lamps, decorative lighting, etc. Note that 8539.68 differs from 8539.61 (compact fluorescent lamps), the latter generally referring to integrated energy-saving lamps with ballasts. Circular fluorescent lamps belong to a type of discharge lamp; their light-emitting principle is low-pressure mercury vapor discharge exciting phosphors to emit light, which conforms to the description of heading 8539. Their shape is circular, distinguishing them from straight tubular fluorescent lamps (8539.31) and compact fluorescent lamps (8539.61). They are not classified under 9405 luminaires because the goods are only the light source itself and do not contain a lamp holder, housing, or ballast. If they have an integrated ballast and are compact, they may be classified under 8539.61.

Product name: The standard name of the declared goods should be filled in as "circular fluorescent lamp" or "circular fluorescent tube"; avoid using common names such as "ring lamp tube". Use: Explain the specific application scenario of the lamp, such as "used for ceiling lamp lighting", "used for decorative lighting", etc. Brand: Fill in the manufacturer or brand name, such as "Philips", "Osram", etc. Model: Fill in the product model or specification code, such as "T5 22W". Power: Indicate the rated power of the lamp, in watts (W), such as "22W". Tube diameter: Fill in the diameter of the lamp tube, usually expressed as T, such as "T5" meaning diameter 5/8 inch. Whether it contains a ballast: Indicate whether the lamp tube has a built-in ballast; circular fluorescent lamps are usually split-type and do not contain a ballast. Brand type: Choose "foreign brand (OEM production)", "domestic brand", or "no brand". Customs declaration example: Product name: Circular fluorescent lamp Use: Used for indoor ceiling lamp lighting Brand: Philips Model: T5 22W Power: 22W Tube diameter: T5 Whether it contains a ballast: No Brand type: Foreign brand (OEM production) Specifications: Circular, diameter 200mm Remarks: This product is a gas discharge lamp tube, does not contain a ballast, classified under HS code 853968. Mistakenly classifying circular fluorescent lamps under 8539.61 (compact fluorescent lamps), the latter generally referring to integrated energy-saving lamps with ballasts. Ignoring the declaration of "whether it contains a ballast"; if it contains a ballast, classification under other subheadings may be affected. Incomplete filling of power and tube diameter, causing customs to question the product attributes.

Core basis for classification: Circular fluorescent lamps belong to low-pressure mercury vapor discharge lamps; their light-emitting principle is gas discharge exciting phosphors, which conforms to the description of heading 8539 "electric filament lamps, discharge lamps" in the Tariff. Subheading 8539.68 explicitly lists "circular fluorescent lamps", so they are directly classified under this subheading. Attention should be paid to the difference from 8539.31 (straight tubular fluorescent lamps) and 8539.61 (compact fluorescent lamps), mainly based on shape and whether integrated. If they have a lamp holder or housing, they may be classified under 9405 luminaires. 853931 Straight tubular fluorescent lamps: Straight tubular fluorescent lamps are long straight tubes, while circular fluorescent lamps are ring-shaped; different shapes lead to different subheadings. 853961 Compact fluorescent lamps: Compact fluorescent lamps are usually integrated designs with built-in ballasts and come in various shapes but not circular, while circular fluorescent lamps are split-type and do not contain ballasts. 853949 Other discharge lamps: Other discharge lamps include high-pressure sodium lamps, metal halide lamps, etc., with different light-emitting principles and uses; circular fluorescent lamps are low-pressure mercury vapor discharge. 940510 Luminaires: Luminaires include lamp holders, housings, ballasts, etc., while circular fluorescent lamps are only the light source itself and do not contain these components. Confirm whether the goods are circular-shaped fluorescent tubes. Confirm whether they do not contain a ballast or integrated device. Confirm that the light-emitting principle is low-pressure mercury vapor discharge. Confirm that they do not have lamp holders, housings, or other luminaire components. Check the text description of subheading 8539.68.

What is the difference in HS codes between circular fluorescent lamps and compact fluorescent lamps? Circular fluorescent lamps are classified under 8539.68, and compact fluorescent lamps under 8539.61. The main difference lies in shape and structure: circular fluorescent lamps are ring-shaped, usually split-type, and do not contain a ballast; compact fluorescent lamps are mostly integrated designs with built-in ballasts and come in various shapes. When declaring, the shape and whether a ballast is included must be accurately described. If a circular fluorescent lamp has a ballast, which code should it be classified under? If a circular fluorescent lamp has an integrated ballast, it may be regarded as a compact fluorescent lamp and classified under 8539.61. However, if the ballast is split-type, the lamp tube itself is still classified under 8539.68. It is recommended to judge based on the actual structure and, if necessary, apply to customs for advance classification. How can I check the latest tariff rate for circular fluorescent lamps? Tariff rates change; it is recommended to check the latest Import and Export Tariff through the official website of the General Administration of Customs of China or the "Single Window". You can also use a customs commodity code query tool and enter 853968 to obtain the current tariff rate. Note that different countries of origin may apply different agreement rates. What declaration elements must be provided when declaring circular fluorescent lamps? According to customs requirements, it is usually necessary to provide product name, use, brand, model, power, tube diameter, whether it contains a ballast, brand type, etc. Specific elements may vary by port; it is recommended to consult a customs broker in advance or refer to the "Catalogue of Specifications for Customs Declaration of Import and Export Commodities of the People's Republic of China". Does classifying circular fluorescent lamps under 853968 mean that consumption tax is not required? The imposition of consumption tax depends on whether the goods fall under consumption tax items. Circular fluorescent lamps generally are not consumption tax taxable consumer goods, but this must be confirmed according to current consumption tax regulations. Customs duties and value-added tax still need to be paid in accordance with relevant regulations. For cross-border e-commerce exports of circular fluorescent lamps, is the HS code the same? Yes, HS codes are universally used internationally, and 853968 is also used for export declaration. However, different countries may subdivide beyond the 6-digit subheading, so the complete code must be provided according to the destination country's customs requirements. Cross-border e-commerce also needs to pay attention to the destination country's access standards and certification requirements. If circular fluorescent lamps are used for decorative lighting, will the classification change? Classification depends on the attributes of the goods themselves, not the use. As long as the goods are circular fluorescent tubes, whether used for lighting or decoration, they are classified under 853968. However, if assembled with a luminaire, they may be classified under 9405. What are the consequences of mistakenly classifying circular fluorescent lamps under 853961 during declaration? Misclassification may lead to customs inspection, supplementary tax payment, fines, or even affect the enterprise's credit rating. It is recommended to declare truthfully; if uncertain, apply for advance classification. Timely correction of errors can mitigate penalties.