8539.21.20.40 - For vehicles of subheading 8701.21, 8701.22, 8701.23, 8701.24 or 8701.29 or heading 8702, 8703, 8704, 8705 or 8711
Details
| Field | Value |
|---|---|
| Unit of Quantity | No. |
| General Rate of Duty | Free |
| Special Rate of Duty | N/A |
| Column 2 Rate of Duty | 20% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS subheading specifically classifies tungsten halogen filament lamps designed for use in vehicles that fall under certain HTS headings. This includes lamps intended for tractors (8701.21 through 8701.29), motor vehicles for the transport of persons (8702), motor vehicles for the transport of goods (8704), motor vehicles for special purposes (8705), and motorcycles (8711). The defining characteristic of lamps under this code is their intended voltage, which must not exceed 100 volts.
This category is distinguished from its sibling, 8539.21.20.80 ("Other"), by the specific application and voltage rating. While both fall under tungsten halogen filament lamps, this subheading is restricted to those designed for particular automotive uses and within the specified voltage range. Lamps not meeting these exact criteria, such as those for general lighting or other voltage specifications, would be classified under the "Other" category at this level.
As this is a leaf node, there are no further subcategories. Classification within this code is determined by the combination of the lamp type (tungsten halogen filament), its intended use for the specified vehicle categories, and its voltage rating not exceeding 100 V. Exporters and importers must ensure the product's design and intended application align precisely with these criteria to ensure correct customs declaration.