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 classification chapter for technology-intensive products in the HS system, involving various types of equipment for the production, conversion, storage, transmission, and application of electrical energy. The headings within the chapter are arranged in a logical functional order, from power generation and transformation to end-use devices. Incandescent lamps, as electric lighting apparatus, are classified in this chapter. Heading 8539 covers various electric light source products, including incandescent lamps, discharge lamps (such as fluorescent lamps and high-pressure sodium lamps), light-emitting diode (LED) lamps, and sealed beam lamp units. This heading is divided into subheadings according to the working principle and technical type of the light source, mainly distinguishing thermal radiation type (incandescent), gas discharge type, and semiconductor type (LED). Incandescent lamps, as traditional electric light sources, have an independent subheading under this heading. Code 853977 is a six-digit subheading: the first 2 digits '85' represent Chapter 85 (electrical machinery and equipment); digits 3-4 '39' represent heading 8539 (various electric light sources and lighting apparatus); digits 5-6 '77' represent subheading 853977, namely incandescent lamps (specific types not covered by other subheadings). In HS classification, digits 5-6 are used to further subdivide goods under a heading, but countries may add digits 7-10 according to their own statistical needs. This code corresponds to ordinary incandescent lamps, excluding tungsten halogen lamps (853921) and other incandescent lamps with power ≤200W and voltage >100V (853922), etc. Incandescent lamps emit light by heating a filament to incandescence through electric current, belonging to thermal radiation light sources, and conform to the definition of 'electric light sources' under heading 8539. They are classified under 853977 rather than other subheadings because this subheading specifically covers incandescent lamps not elsewhere specified. The adjacent 853921 is for tungsten halogen lamps, 853922 is for other incandescent lamps (power ≤200W and voltage >100V), 853929 is for other incandescent lamps (other), while 853977 generally refers to incandescent lamps with power >200W or voltage ≤100V, subject to the subheading text.
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 classification chapter for technology-intensive products in the HS system, involving various types of equipment for the production, conversion, storage, transmission, and application of electrical energy. The headings within the chapter are arranged in a logical functional order, from power generation and transformation to end-use devices. Incandescent lamps, as electric lighting apparatus, are classified in this chapter.
Heading
Heading 8539 covers various electric light source products, including incandescent lamps, discharge lamps (such as fluorescent lamps and high-pressure sodium lamps), light-emitting diode (LED) lamps, and sealed beam lamp units. This heading is divided into subheadings according to the working principle and technical type of the light source, mainly distinguishing thermal radiation type (incandescent), gas discharge type, and semiconductor type (LED). Incandescent lamps, as traditional electric light sources, have an independent subheading under this heading.
Digit Breakdown
Code 853977 is a six-digit subheading: the first 2 digits '85' represent Chapter 85 (electrical machinery and equipment); digits 3-4 '39' represent heading 8539 (various electric light sources and lighting apparatus); digits 5-6 '77' represent subheading 853977, namely incandescent lamps (specific types not covered by other subheadings). In HS classification, digits 5-6 are used to further subdivide goods under a heading, but countries may add digits 7-10 according to their own statistical needs. This code corresponds to ordinary incandescent lamps, excluding tungsten halogen lamps (853921) and other incandescent lamps with power ≤200W and voltage >100V (853922), etc.
Classification Basis
Incandescent lamps emit light by heating a filament to incandescence through electric current, belonging to thermal radiation light sources, and conform to the definition of 'electric light sources' under heading 8539. They are classified under 853977 rather than other subheadings because this subheading specifically covers incandescent lamps not elsewhere specified. The adjacent 853921 is for tungsten halogen lamps, 853922 is for other incandescent lamps (power ≤200W and voltage >100V), 853929 is for other incandescent lamps (other), while 853977 generally refers to incandescent lamps with power >200W or voltage ≤100V, subject to the subheading text.
📝 Declaration Elements
Product Name: The standard name of the declared commodity, using the normative name recognized by customs, such as 'incandescent lamp' or specific model. Brand: Fill in the manufacturer or trademark brand; if no brand, fill in 'no brand'. Model: Fill in the product model or specification code, used to distinguish different power, voltage, etc. Power: Declare the rated power of the lamp in watts (W). Voltage: Declare the rated voltage of the lamp in volts (V). Use: Explain the usage scenario of the lamp, such as 'household lighting', 'industrial lighting', etc. Base Type: Such as E27, E14, B22, etc., used to distinguish interface specifications. Product Name: incandescent lamp; Brand: PHILIPS; Model: A55 100W E27; Power: 100W; Voltage: 220V; Use: household lighting; Base Type: E27. Misreporting tungsten halogen lamps as ordinary incandescent lamps, leading to subheading errors. Inaccurate declaration of power and voltage, affecting subheading determination (e.g., 853922 vs. 853929). Irregular filling of the brand column, such as filling in the agent instead of the trademark holder.
Product Name
The standard name of the declared commodity, using the normative name recognized by customs, such as 'incandescent lamp' or specific model.
⚠️ Misreporting as 'LED lamp' or 'energy-saving lamp', leading to classification errors.
Brand
Fill in the manufacturer or trademark brand; if no brand, fill in 'no brand'.
⚠️ Misreporting the distributor's brand as the production brand.
Model
Fill in the product model or specification code, used to distinguish different power, voltage, etc.
⚠️ Incomplete model entry or inconsistency with the actual product.
Power
Declare the rated power of the lamp in watts (W).
⚠️ Omitting power or incorrect unit (e.g., mistakenly using kilowatts).
Voltage
Declare the rated voltage of the lamp in volts (V).
⚠️ Confusing voltage with power, or failing to indicate AC/DC.
Use
Explain the usage scenario of the lamp, such as 'household lighting', 'industrial lighting', etc.
⚠️ Use description too general, such as 'lighting' without distinguishing the scenario.
Base Type
Such as E27, E14, B22, etc., used to distinguish interface specifications.
Misreporting tungsten halogen lamps as ordinary incandescent lamps, leading to subheading errors.
Inaccurate declaration of power and voltage, affecting subheading determination (e.g., 853922 vs. 853929).
Irregular filling of the brand column, such as filling in the agent instead of the trademark holder.
🎯 Classification Logic
The core basis for classification is the notes to Chapter 85 of the Import and Export Tariff and the subheading texts of heading 8539. Classification of incandescent lamps requires consideration of their working principle (thermal radiation), power, voltage, and whether they are tungsten halogen. If power ≤200W and voltage >100V, they should be classified under 853922; if tungsten halogen, under 853921; other incandescent lamps (such as power >200W or voltage ≤100V) under 853929 or 853977 (depending on the specific subheading structure). In addition, note that LED lamps are classified under 853950, fluorescent lamps under 853931, etc. 853921 Tungsten halogen lamps: Tungsten halogen lamps contain halogen gas within the bulb and are a type of incandescent lamp, but subheading 853921 specifically names them, while ordinary incandescent lamps are classified under 853922, 853929, or 853977. 853922 Other incandescent lamps, power ≤200W, voltage >100V: This subheading covers incandescent lamps with power not exceeding 200W and voltage exceeding 100V, while 853977 generally refers to incandescent lamps with power >200W or voltage ≤100V. 853929 Other incandescent lamps: 853929 is a residual subheading covering incandescent lamps not elsewhere specified, while 853977 may be a specific type; the subheading structure must be checked. 853950 Light-emitting diode (LED) lamps: LED lamps use semiconductor light emission, with a completely different working principle from incandescent lamps, and are classified under 853950; they must not be confused. 853931 Fluorescent lamps, hot cathode: Fluorescent lamps are gas discharge lamps and require a ballast, with different structure and working principle from incandescent lamps. Confirm whether the lamp operates on the incandescent light emission principle. Check whether power and voltage meet the subheading conditions. Check whether it contains halogen gas (tungsten halogen lamp). Confirm whether the base type affects classification. Exclude other light sources such as LED and fluorescent lamps.
Basis
The core basis for classification is the notes to Chapter 85 of the Import and Export Tariff and the subheading texts of heading 8539. Classification of incandescent lamps requires consideration of their working principle (thermal radiation), power, voltage, and whether they are tungsten halogen. If power ≤200W and voltage >100V, they should be classified under 853922; if tungsten halogen, under 853921; other incandescent lamps (such as power >200W or voltage ≤100V) under 853929 or 853977 (depending on the specific subheading structure). In addition, note that LED lamps are classified under 853950, fluorescent lamps under 853931, etc.
Confused Codes：
853921 - Tungsten halogen lamps
Tungsten halogen lamps contain halogen gas within the bulb and are a type of incandescent lamp, but subheading 853921 specifically names them, while ordinary incandescent lamps are classified under 853922, 853929, or 853977.
853922 - Other incandescent lamps, power ≤200W, voltage >100V
This subheading covers incandescent lamps with power not exceeding 200W and voltage exceeding 100V, while 853977 generally refers to incandescent lamps with power >200W or voltage ≤100V.
853929 - Other incandescent lamps
853929 is a residual subheading covering incandescent lamps not elsewhere specified, while 853977 may be a specific type; the subheading structure must be checked.
853950 - Light-emitting diode (LED) lamps
LED lamps use semiconductor light emission, with a completely different working principle from incandescent lamps, and are classified under 853950; they must not be confused.
853931 - Fluorescent lamps, hot cathode
Fluorescent lamps are gas discharge lamps and require a ballast, with different structure and working principle from incandescent lamps.
Self-Check：
✓ Confirm whether the lamp operates on the incandescent light emission principle.
✓ Check whether power and voltage meet the subheading conditions.
✓ Check whether it contains halogen gas (tungsten halogen lamp).
✓ Confirm whether the base type affects classification.
✓ Exclude other light sources such as LED and fluorescent lamps.
❓ FAQ
How to query the HS code for incandescent lamps? You can use the customs tariff query system, HS code query websites, or consult a customs broker. Enter the keyword 'incandescent lamp', filter by Chapter 85, and determine the specific subheading based on parameters such as power and voltage. Note that 853977 may vary due to different subheading structures in different countries; the actual tariff shall prevail. What is the difference in classification between incandescent lamps and tungsten halogen lamps? Tungsten halogen lamps are a type of incandescent lamp, but because they contain halogen gas, they have an independent subheading 853921. Ordinary incandescent lamps are classified under 853922, 853929, or 853977 based on power and voltage. When declaring, it is necessary to clarify whether halogen is contained; otherwise, classification errors may result. Can LED lamps be classified under 853977? No. LED lamps use semiconductor light emission and belong to solid-state light sources, and should be classified under subheading 853950. 853977 only applies to incandescent lamps. Misclassification will lead to customs audit failure and even penalties. Why are power and voltage important when declaring incandescent lamps? Because the division between subheadings 853922 and 853929 is based on power and voltage: power ≤200W and voltage >100V goes to 853922, others to 853929. If power >200W or voltage ≤100V, they may be classified under 853977. Accurate declaration can avoid classification disputes. How to query the import tariff rate for incandescent lamps? Tariff rates vary by country, trade agreement, and annual adjustments. You can obtain the latest rates through the customs official website, tariff query platforms, or consult a professional customs broker. Note the applicable conditions for MFN rates, general rates, and agreement rates. What declaration elements are required for exporting incandescent lamps? Usually include product name, brand, model, power, voltage, use, base type, etc. The specific requirements are subject to customs; it is recommended to confirm with a customs broker in advance to ensure complete and accurate declaration elements and avoid rejection or inspection. Are HS codes for incandescent lamps consistent across different countries? The first 6 digits of the HS code are basically consistent internationally, but the 7th digit and beyond may differ by country. For example, the US HTSUS and EU TARIC may have subdivisions after 6 digits. For import and export, the tariff of the destination or source country shall prevail. If an incandescent lamp is used for special equipment, will its classification change? If an incandescent lamp is imported as a part or accessory together with equipment and is clearly dedicated to that equipment, it may be classified according to the equipment. However, if imported separately, it is still classified according to the lamp itself. Whether it constitutes a complete article shall be determined according to General Rule of Interpretation 2(a).
Q: How to query the HS code for incandescent lamps?
A: You can use the customs tariff query system, HS code query websites, or consult a customs broker. Enter the keyword 'incandescent lamp', filter by Chapter 85, and determine the specific subheading based on parameters such as power and voltage. Note that 853977 may vary due to different subheading structures in different countries; the actual tariff shall prevail.
Q: What is the difference in classification between incandescent lamps and tungsten halogen lamps?
A: Tungsten halogen lamps are a type of incandescent lamp, but because they contain halogen gas, they have an independent subheading 853921. Ordinary incandescent lamps are classified under 853922, 853929, or 853977 based on power and voltage. When declaring, it is necessary to clarify whether halogen is contained; otherwise, classification errors may result.
Q: Can LED lamps be classified under 853977?
A: No. LED lamps use semiconductor light emission and belong to solid-state light sources, and should be classified under subheading 853950. 853977 only applies to incandescent lamps. Misclassification will lead to customs audit failure and even penalties.
Q: Why are power and voltage important when declaring incandescent lamps?
A: Because the division between subheadings 853922 and 853929 is based on power and voltage: power ≤200W and voltage >100V goes to 853922, others to 853929. If power >200W or voltage ≤100V, they may be classified under 853977. Accurate declaration can avoid classification disputes.
Q: How to query the import tariff rate for incandescent lamps?
A: Tariff rates vary by country, trade agreement, and annual adjustments. You can obtain the latest rates through the customs official website, tariff query platforms, or consult a professional customs broker. Note the applicable conditions for MFN rates, general rates, and agreement rates.
Q: What declaration elements are required for exporting incandescent lamps?
A: Usually include product name, brand, model, power, voltage, use, base type, etc. The specific requirements are subject to customs; it is recommended to confirm with a customs broker in advance to ensure complete and accurate declaration elements and avoid rejection or inspection.
Q: Are HS codes for incandescent lamps consistent across different countries?
A: The first 6 digits of the HS code are basically consistent internationally, but the 7th digit and beyond may differ by country. For example, the US HTSUS and EU TARIC may have subdivisions after 6 digits. For import and export, the tariff of the destination or source country shall prevail.
Q: If an incandescent lamp is used for special equipment, will its classification change?
A: If an incandescent lamp is imported as a part or accessory together with equipment and is clearly dedicated to that equipment, it may be classified according to the equipment. However, if imported separately, it is still classified according to the lamp itself. Whether it constitutes a complete article shall be determined according to General Rule of Interpretation 2(a).
⚠️ 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.