ELECTRIC LAMPS

In general terms, electric lamps, provided there is an understanding of the type of lamp and its intended use, are classified in the following TCCP-AHTN Code:

Heading 85.12 for lamps and lighting equipment designed for use in motor vehicles, bicycles and other cycle

Heading 85.13 for self-powered portable lights with a built-in power source, such as battery powered lamps

Heading 85.39 for specific types of bulbs and replacement bulbs, lamps and parts

Heading 94.05 for household and general lighting equipment as light and lighting fittings

Exceptions from the abovementioned headings (not in the terms of the heading)

Subheading 8543.70 for LED (light emitting diode) lamps and bulbs, which use light emitting diodes instead of conventional filaments

Chapter 95 for toy lamps that are classified under toys

Multifunctional goods

Note 3 to Section XVI of the Code sets out the legal basis for classifying multifunctional goods. Multifunctional goods are items that are designed to perform two or more complementary or alternative functions. For example, a clock radio and also a bedside light

To classify the goods, determine what its main function is. If this is possible, classify the item under the heading or subheading code appropriate to that function - as if that were the item’s only function.

If it’s not possible to establish what the main function is, then the goods are classified according to GIR 3c as outlined above.

Electric lamps parts

Heading 70.11for glass envelopes and reflectors Heading 85.04 for ballast for fluorescent lamps

Heading 85.45 for arc lamp carbons 

Heading 85.45 for carbon filaments

Heading 90.06 for photographic flashbulbs

Heading 85.04 for ballast for discharge lamps and tubes

The following items are all classified under Subheading 8539. 90:

tungsten filaments electrodes for discharge lamps

glass parts for mounting inside lamps or tubes

supporting brackets for filaments

lamp bases (i.e. caps, such as bayonet or screw caps)

etc.