HS Code for LED Bulbs: Classification Guide for Importers

If you import LED bulbs for retail, projects or resale, the hs code for led bulbs is the line your customs entry, duty calculation and origin claim depend on. The Harmonized System is a multipurpose international product nomenclature developed by the World Customs Organization (WCO), comprising more than 5,000 commodity groups, each identified by a six-digit code, and used by more than 200 countries and economies as a basis for their customs tariffs.¹ For LED bulbs, the code turns on one physical feature: whether the light source has a cap that fits it into a luminaire. This guide covers classification only and states no duty rates.

Quick answer: indicative HS heading (with verify note)

The HS organises its approximately 5,000 six-digit product categories by sections, chapters (2 digits), headings (4 digits) and sub-headings (6 digits).² LED bulbs sit in Chapter 85, in heading 8539, which covers electrical filament or discharge lamps, including sealed beam lamp units and ultraviolet or infrared lamps, arc lamps, and light-emitting diode (LED) light sources, and parts thereof.³ Inside heading 8539, the six-digit split for LED light sources runs by construction, not by wattage or brand.

Verify the cap, not the catalogue name. The United States schedule lists 8539.51.00 for LED modules and 8539.52.00 for LED lamps, with 8539.90.00 for parts.³ Treat 8539.52 as indicative and confirm the full national code before filing: the digits after the first six change by destination.

How HS codes are structured (2-4-6 digits)

Each pair of digits narrows the category: chapter 85 for electrical machinery and equipment, heading 8539 for lamps and LED light sources, then a six-digit subheading by type of light source, for example 8539.52 for LED lamps, and a national extension.²

Countries subdivide the six-digit categories into national subheadings for their tariffs and statistics.² The current version is HS 2022.² Read the 6-digit HS code guide for more on the structure.

Factors that decide the code for LED bulbs

Start with the heading text and the chapter notes. Under General Rule for Interpretation 1, classification is determined according to the terms of the headings and any relative section or chapter notes, and the titles of sections and chapters are for ease of reference only.⁴ For LED bulbs, heading 8539 and Chapter 85 note 11 decide the case before any supplier description is considered.

The cap is the deciding feature between a lamp and a module. Chapter 85 note 11 states that LED modules do not have a cap designed to allow easy installation or replacement in a luminaire and ensure mechanical and electrical contact, while LED lamps contain one or more LED modules and do have such a cap.³ The UK tariff carries the same note: the distinction between LED modules and LED lamps is that lamps have a cap designed to allow easy installation or replacement in a luminaire and ensure mechanical and electrical contact.⁵ A screw-cap or bayonet-cap bulb the user can swap by hand is a lamp at 8539.52. A bare board or strip with LEDs, driver elements and connectors, but no cap, is a module at 8539.51.

A complete luminaire is a different article from a replaceable bulb. Heading 9405 covers lamps and lighting fittings, including searchlights and spotlights, not elsewhere specified or included.⁶ If the product as presented is a finished fitting, such as a ceiling luminaire with the LED source built in and no replaceable bulb, test it against heading 9405 instead of filing it as a bulb under 8539.52.

Bare LED devices are not lamps. Chapter 85 note 12 provides that light-emitting diodes of heading 8541 do not incorporate elements for the purposes of providing power supply or power control.³ A diode package or chip with no driver elements and no cap belongs with the semiconductor devices of heading 8541, not in heading 8539.

Incomplete and composite goods follow the same rules. General Rule 2(a) extends a heading to an incomplete or unfinished article that has the essential character of the complete article, and Rule 3(b) classifies composite goods by the component that gives them their essential character.⁴ A bulb presented without its outer diffuser, or a retail pack that pairs bulbs with a separate fitting, still needs the essential-character test piece by piece. Record cap type, driver elements and any fitting included, for every style.

National codes: US HTS, EU CN/TARIC, UK commodity code

United States: HTS, ten digits. The US schedule keeps the six-digit split at 8539.51.00 for LED modules and 8539.52.00 for LED lamps, then divides LED lamps by shape for statistical reporting: separate suffixes cover the ANSI shape groups set out in Chapter 85 statistical note 8, with 8539.52.0051 for straight linear tubes or U-shaped tubes and 8539.52.0091 for other lamps.³ A globe bulb, a reflector bulb and a linear tube therefore take different ten-digit lines: read the full line for each shape.

European Union: CN at eight digits, TARIC for measures. The Combined Nomenclature integrates the HS and adds EU subdivisions, producing eight-digit codes.² Each CN subdivision has an 8-digit code, a description and a duty rate, and the CN subheading stated in a declaration determines which duty rate applies and how the goods are treated for statistical purposes.⁷ Read the confirmed eight-digit line for 8539.51 or 8539.52 in the EU tariff for your entry date, and check TARIC for any measure attached to that line and to origin Bangladesh.

United Kingdom: commodity code. The UK builds its commodity code on the same first six digits, with its own extension after them.² The UK tariff page for LED modules shows the full ten-digit import commodity code 8539510000 under subheading 8539.51, with 8539 5100 as the eight-digit code for export and Intrastat reporting.⁵ Take the full code from the UK Trade Tariff for your product, lamp or module, and entry date, rather than copying the eight-digit export code onto an import entry.

How to confirm the code officially

1. Write a precise description: lamp or module, cap type or no cap, lamp shape, built-in driver elements, and whether the product is a replaceable bulb or a complete fitting.

2. Start from the official tariff for the destination: the USITC HTS, the EU tariff or the UK Trade Tariff, and read the heading text and the Chapter 85 notes, including note 11 on LED light sources.

3. Check published rulings for similar products. For the United States, the USITC advises traders to use the Customs Rulings Online Search Service (CROSS), because the correct classification of many items can be found there.⁸

4. For a borderline product, such as an LED light source with an integrated driver but no standard cap, apply for a binding decision before you ship. In the EU, a Binding Tariff Information (BTI) application needs a separate application for each type of product and a detailed description.⁹ A BTI is generally valid for 3 years throughout the EU and is binding on all EU customs administrations and on the holder.¹⁰ In the United Kingdom, a legally binding decision is generally valid for 3 years, through an Advance Tariff Ruling.¹¹ In the United States, if the merchandise is not described in any ruling on CROSS, you may request a binding ruling from U.S. Customs and Border Protection.⁸

5. Give your broker the description and the confirmed code for each product type, and use the same codes throughout the entry. The step-by-step method is in how to classify your product.

Common classification mistakes

Filing a module as a lamp. A light source with no cap is a module at 8539.51, not a lamp at 8539.52. Chapter 85 note 11 draws the line at the cap: modules do not have one, and lamps do.^{3 5}

Filing a complete luminaire as a bulb. A finished fitting with a built-in LED source and no replaceable bulb is tested against heading 9405, which covers lamps and lighting fittings not elsewhere specified or included.⁶

Filing bare LED components under 8539. Light-emitting diodes of heading 8541 do not incorporate elements for power supply or power control.³ A diode package with no driver elements is a semiconductor device, not a lamp.

Filing an LED bulb on a filament or discharge line. Heading 8539 also carries sealed beam units, filament lamps and discharge lamps on their own subheadings, and the LED light sources sit at 8539.51 and 8539.52.³ A code copied from an older incandescent or fluorescent shipment does not carry over to the LED version of the same bulb shape.

Copying a code from another country. Only the first six digits are harmonised. The EU extends the six digits to eight in the Combined Nomenclature,² and the United States divides 8539.52 further by lamp shape.³

Related duties and documents

This guide states no duty rates: the code decides which duty line customs applies, and the rate beside the module line 8539.51 does not carry to the lamp line 8539.52. In the EU, the CN subheading stated in the declaration determines which rate of customs duty applies.⁷ Read the rate beside your confirmed code for your origin and entry date.

Keep the classification file separate from the product compliance file: the code settles how the goods are declared, not electrical safety, energy labelling or market access rules, which you confirm for each model. Keep the description, cap type, shape, photographs, confirmed codes, any binding decision and the origin evidence together in the shipment file, with lamps, modules and fittings as separate invoice lines.

FAQs

What is the HS code for LED bulbs?

A finished LED bulb with a cap for installation in a luminaire is an LED lamp at subheading 8539.52, inside heading 8539.³ An LED light source without a cap is an LED module at 8539.51, and parts of lamps of the heading sit at 8539.90.³

Is the HS code the same in every country?

Only the first six digits are harmonised. Beyond six digits, each country adds its own lines: eight digits in the EU Combined Nomenclature,² and ten in the United States, where the 8539.52 lines split further by lamp shape.³

How do I confirm the correct code?

Describe the product precisely, including the cap, read the heading text and Chapter 85 notes in the destination tariff, and check published rulings, such as CROSS for the United States.⁸ For a borderline product, apply for a binding decision before shipping: a BTI in the EU,⁹ an Advance Tariff Ruling in the United Kingdom,¹¹ or a CBP binding ruling in the United States.⁸

What happens if I use the wrong code?

Duty, licensing and quota treatment are worked out from the code on the declaration, so a wrong code brings the wrong treatment. The CN subheading stated in a declaration determines which rate of customs duty applies,⁷ and taking a binding decision in advance helps you calculate the duties and restrictions that will apply.¹¹

Next steps on Exportain

Browse Bangladeshi suppliers on Exportain, a B2B marketplace where supplier profiles carry document and photo review badges, and post a free RFQ at Exportain RFQs with the confirmed code stated per product type. The HS code explainer is the background read. Exportain is not a party to the goods contract and does not inspect goods, book freight or clear customs, so keep your broker and your binding decision at the centre of the entry.