8539.21 - Tungsten halogen:

HTS code 8539.21 specifically covers tungsten halogen filament lamps. These lamps are characterized by the presence of a tungsten filament enclosed within a quartz or glass envelope containing a halogen gas. The halogen cycle within the bulb allows for higher operating temperatures, leading to increased efficiency and longer lifespan compared to traditional incandescent bulbs. This category is distinct from other filament lamps based on its use of tungsten halogen technology.

Within the broader category of "Other filament lamps, excluding ultraviolet or infrared lamps," 8539.21 differentiates itself from sibling categories such as 8539.22 (other, of a power not exceeding 200W and for a voltage exceeding 100V) and 8539.29 (other). While those siblings are defined by power and voltage thresholds or by their exclusion from specific technologies, 8539.21 is precisely defined by its tungsten halogen construction.

The subcategories under 8539.21 further refine the classification based on voltage. 8539.21.20 applies to tungsten halogen lamps designed for a voltage not exceeding 100 volts, which is often found in automotive or specialized lighting applications. Conversely, 8539.21.40 encompasses tungsten halogen lamps intended for use with voltages exceeding 100 volts, commonly used in residential, commercial, or industrial lighting. This voltage distinction is a key differentiator for accurate tariff classification within this specific lamp type.