8539.21.20.80 - Other 🖩
Details
| Field | Value |
|---|---|
| Unit of Quantity | No. |
| General Rate of Duty (Column 1 - General) | Free |
| Special Rate of Duty (Column 1 - Special) | N/A |
| Column 2 Rate of Duty | 20% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS subcategory, 8539.21.20.80, pertains to "Other" tungsten halogen filament lamps that are specifically designed for use with a voltage not exceeding 100 volts. These lamps are a type of incandescent lamp that utilizes a tungsten filament enclosed within a quartz or halogen-resistant glass envelope filled with a halogen gas. The halogen gas creates a regenerative cycle, which redeposits evaporated tungsten back onto the filament, thereby extending the lamp's lifespan and maintaining its brightness compared to standard incandescent bulbs.
It is crucial to distinguish this category from its sibling, 8539.21.20.40, which is reserved for tungsten halogen filament lamps designed for specific vehicular applications, including those used in certain tractors and vehicles of headings 8702 through 8711. The primary differentiator lies in the intended use. While both subcategories cover tungsten halogen lamps operating at voltages not exceeding 100V, 8539.21.20.80 encompasses all other such lamps not designated for the specific vehicle types outlined in the sibling entry. This means general lighting, industrial, or specialized non-automotive applications would fall under this "Other" category.
As this classification is a leaf node, there are no further subcategories to introduce. Therefore, classification under 8539.21.20.80 depends on confirming that a tungsten halogen filament lamp operates at a voltage of 100V or less and is not intended for the specialized vehicular purposes defined in the sibling category. Careful consideration of the lamp's voltage rating and its intended application, based on manufacturer specifications and product literature, is essential for accurate classification.