8539.21.20 - Designed for a voltage not exceeding 100 V

This HTS classification, 8539.21.20, specifically covers tungsten halogen filament lamps designed for operation at voltages not exceeding 100 volts. These lamps utilize a tungsten filament enclosed in a quartz envelope filled with a halogen gas, which allows for a more efficient and longer-lasting light output compared to standard incandescent bulbs. This category is crucial for identifying and duty-assessing these particular types of lighting elements when they are imported or exported.

While the broader category 8539.21 encompasses tungsten halogen filament lamps, HTS 8539.21.20 is distinguished by its voltage limitation and its specific application. Its sibling category, 8539.21.40, covers "Other" tungsten halogen lamps, implying those not meeting the specific criteria of this subcategory or the subcategories below. Therefore, the key differentiator for 8539.21.20 is its design for low-voltage electrical systems.

The subcategories under 8539.21.20 further refine classification based on application. 8539.21.20.40 is reserved for tungsten halogen lamps specifically intended for use in vehicles such as tractors, trucks, buses, motorcycles, and other motor vehicles. Conversely, 8539.21.20.80 captures all other tungsten halogen lamps operating at or below 100 volts that are not destined for automotive applications, allowing for granular tracking and appropriate tariff application based on end-use.