Chapter 94 covers furniture, bedding, mattresses, mattress supports, cushions and similar stuffed articles; lamps and lighting fittings not elsewhere specified; illuminated signs, illuminated nameplates and the like; prefabricated buildings. Goods in this chapter mainly involve furnishings and lighting equipment for residential, commercial and public spaces, but note that only the headings specified in the chapter notes are included, and some similar goods may be classified in other chapters. Heading 9405 includes various lamps and lighting fittings (including searchlights and spotlights), illuminated signs, illuminated nameplates and the like, and parts thereof not elsewhere specified. However, parts of glass, parts of ceramics, etc. must be classified in other headings according to material. This heading has broad coverage, from table lamps and pendant lamps to street lamps and stage lights. The first 2 digits 94 represent Chapter 94 (Furniture; Bedding; Lamps; Prefabricated Buildings). Digits 3-4, 05, represent heading 9405 (Lamps and lighting fittings not elsewhere specified; illuminated signs, illuminated nameplates and the like; and parts thereof). Digits 5-6, 92, represent subheading 9405.92, namely plastic parts specially designed or principally used for lamps and lighting fittings. This subheading is a 6-digit subheading and must be further subdivided according to national subheadings in customs declaration. The goods are plastic parts for lamps. Because parts for lamps are specifically named in 9405 and the material is plastic, they are classified under 9405.92. If they were glass parts, they should be classified under 9405.91; if they were made of other materials such as metal or ceramics, they might be classified under 9405.99 or other chapters. If they are general-purpose plastic articles (e.g., not specially for lamps), they may be classified under Chapter 39.
Chapter
Chapter 94 covers furniture, bedding, mattresses, mattress supports, cushions and similar stuffed articles; lamps and lighting fittings not elsewhere specified; illuminated signs, illuminated nameplates and the like; prefabricated buildings. Goods in this chapter mainly involve furnishings and lighting equipment for residential, commercial and public spaces, but note that only the headings specified in the chapter notes are included, and some similar goods may be classified in other chapters.
Heading
Heading 9405 includes various lamps and lighting fittings (including searchlights and spotlights), illuminated signs, illuminated nameplates and the like, and parts thereof not elsewhere specified. However, parts of glass, parts of ceramics, etc. must be classified in other headings according to material. This heading has broad coverage, from table lamps and pendant lamps to street lamps and stage lights.
Digit Breakdown
The first 2 digits 94 represent Chapter 94 (Furniture; Bedding; Lamps; Prefabricated Buildings). Digits 3-4, 05, represent heading 9405 (Lamps and lighting fittings not elsewhere specified; illuminated signs, illuminated nameplates and the like; and parts thereof). Digits 5-6, 92, represent subheading 9405.92, namely plastic parts specially designed or principally used for lamps and lighting fittings. This subheading is a 6-digit subheading and must be further subdivided according to national subheadings in customs declaration.
Classification Basis
The goods are plastic parts for lamps. Because parts for lamps are specifically named in 9405 and the material is plastic, they are classified under 9405.92. If they were glass parts, they should be classified under 9405.91; if they were made of other materials such as metal or ceramics, they might be classified under 9405.99 or other chapters. If they are general-purpose plastic articles (e.g., not specially for lamps), they may be classified under Chapter 39.
📝 Declaration Elements
Product Name: The specific name of the declared goods, which should accurately reflect the product attributes, such as "plastic lampshade", "plastic lamp holder", etc. Use: State what kind of lamp the part is specially used for, such as "for pendant lamps", "for table lamps", etc. Material: Specify the type of plastic, such as "ABS", "PP", "PC", etc., so that customs can determine classification. Brand: Fill in the brand name (if no brand, write "unbranded"), used for customs intellectual property protection. Model: Fill in the manufacturer's model or part number for identification. Whether Special-purpose Part: Declare whether the part is specially used for lamps or is a general-purpose part. Product Name: plastic lampshade; Use: for indoor pendant lamps; Material: ABS plastic; Brand: unbranded; Model: LS-2024; Whether Special-purpose Part: yes. Misclassifying glass lamp parts under 9405.92 when they should actually be classified under 9405.91. Misreporting general-purpose plastic articles (such as plastic screws) as special-purpose parts for lamps. Failure to specify the specific type of plastic, leading customs to question the classification.
Product Name
The specific name of the declared goods, which should accurately reflect the product attributes, such as "plastic lampshade", "plastic lamp holder", etc.
⚠️ Writing only "plastic parts" is too general and does not specify the use.
Use
State what kind of lamp the part is specially used for, such as "for pendant lamps", "for table lamps", etc.
⚠️ Writing "for lighting" is not specific enough and does not indicate the type of lamp.
Material
Specify the type of plastic, such as "ABS", "PP", "PC", etc., so that customs can determine classification.
⚠️ Writing only "plastic" without specifying the specific composition.
Brand
Fill in the brand name (if no brand, write "unbranded"), used for customs intellectual property protection.
⚠️ Omitting the brand or filling it in incompletely.
Model
Fill in the manufacturer's model or part number for identification.
⚠️ The model does not match the actual product or is left blank.
Whether Special-purpose Part
Declare whether the part is specially used for lamps or is a general-purpose part.
⚠️ Misreporting general-purpose plastic parts as special-purpose parts.
Misclassifying glass lamp parts under 9405.92 when they should actually be classified under 9405.91.
Misreporting general-purpose plastic articles (such as plastic screws) as special-purpose parts for lamps.
Failure to specify the specific type of plastic, leading customs to question the classification.
🎯 Classification Logic
Classification basis: 1. The text of heading 9405; 2. The naming of subheading 9405.92; 3. Chapter notes and section notes (such as Notes 1 and 2 to Chapter 94); 4. Material and specificity. Key point: the parts must be specially designed or principally used for lamps, and the material must be plastic. If they are general-purpose parts or the material is not plastic, they may be classified under other codes. 940591 Glass parts for lamps: The material is glass, whereas 940592 is for plastic. 940599 Parts for lamps of other materials: Applicable to materials other than glass and plastic, such as metal, ceramics, etc. 39269090 Other plastic articles: If the plastic parts are not specially used for lamps, they are classified under this code. 853990 Parts of heading 8539: Applicable to parts of electric light sources (such as LED bulbs), rather than lamp housings, etc. Are the parts specially used for lamps? Is the material plastic? Do they belong to a material already named in other subheadings of 9405? Do they belong to parts of electric light sources of Chapter 85? Do they meet the requirements of the chapter notes to Chapter 94?
Basis
Classification basis: 1. The text of heading 9405; 2. The naming of subheading 9405.92; 3. Chapter notes and section notes (such as Notes 1 and 2 to Chapter 94); 4. Material and specificity. Key point: the parts must be specially designed or principally used for lamps, and the material must be plastic. If they are general-purpose parts or the material is not plastic, they may be classified under other codes.
Confused Codes：
940591 - Glass parts for lamps
The material is glass, whereas 940592 is for plastic.
940599 - Parts for lamps of other materials
Applicable to materials other than glass and plastic, such as metal, ceramics, etc.
39269090 - Other plastic articles
If the plastic parts are not specially used for lamps, they are classified under this code.
853990 - Parts of heading 8539
Applicable to parts of electric light sources (such as LED bulbs), rather than lamp housings, etc.
Self-Check：
✓ Are the parts specially used for lamps?
✓ Is the material plastic?
✓ Do they belong to a material already named in other subheadings of 9405?
✓ Do they belong to parts of electric light sources of Chapter 85?
✓ Do they meet the requirements of the chapter notes to Chapter 94?
❓ FAQ
How to determine whether plastic parts are specially used for lamps? Based on the design, shape and function of the product, if it can only be used for lamps and has no other use, it is considered special-purpose. For example, lampshades, lamp holders, etc. If it can be used generally, it may be classified under Chapter 39. How to distinguish plastic parts for lamps from plastic parts for furniture? According to use: lamp parts are used for lighting fittings, furniture parts are used for furniture. If a part can be used for both, it should be classified according to its principal use. What is the export tax rebate rate for 940592? The rebate rate changes with policy adjustments. Please consult the latest export tax rebate rate database or consult customs. Usually it can be checked on the tax bureau website by commodity code. What elements should be declared for imported plastic lampshades? Product name, use, material, brand, model, whether special-purpose part, etc. must be declared. The specific requirements are subject to customs. If plastic parts contain electronic components, which code should they be classified under? If they contain electronic components and constitute a complete lamp, they should be classified under other subheadings of 9405; if they are only parts, they may still be classified under 940592, but this must be determined according to specific functions. How to choose between 940592 and 940599? 940592 applies only to plastic parts, while 940599 applies to parts of other materials (such as metal, ceramics). Choose according to material. For cross-border e-commerce sales of plastic lamp parts, how to check the HS code? You can check through the customs HS code query platform according to product name, use and material, or consult a customs broker. Ensure accurate classification to avoid customs clearance problems.
Q: How to determine whether plastic parts are specially used for lamps?
A: Based on the design, shape and function of the product, if it can only be used for lamps and has no other use, it is considered special-purpose. For example, lampshades, lamp holders, etc. If it can be used generally, it may be classified under Chapter 39.
Q: How to distinguish plastic parts for lamps from plastic parts for furniture?
A: According to use: lamp parts are used for lighting fittings, furniture parts are used for furniture. If a part can be used for both, it should be classified according to its principal use.
Q: What is the export tax rebate rate for 940592?
A: The rebate rate changes with policy adjustments. Please consult the latest export tax rebate rate database or consult customs. Usually it can be checked on the tax bureau website by commodity code.
Q: What elements should be declared for imported plastic lampshades?
A: Product name, use, material, brand, model, whether special-purpose part, etc. must be declared. The specific requirements are subject to customs.
Q: If plastic parts contain electronic components, which code should they be classified under?
A: If they contain electronic components and constitute a complete lamp, they should be classified under other subheadings of 9405; if they are only parts, they may still be classified under 940592, but this must be determined according to specific functions.
Q: How to choose between 940592 and 940599?
A: 940592 applies only to plastic parts, while 940599 applies to parts of other materials (such as metal, ceramics). Choose according to material.
Q: For cross-border e-commerce sales of plastic lamp parts, how to check the HS code?
A: You can check through the customs HS code query platform according to product name, use and material, or consult a customs broker. Ensure accurate classification to avoid customs clearance problems.
⚠️ 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.