HS Code for Downlight

Downlights are classified under HS code 9405.49 when they are electric luminaires not specifically designed for use with light-emitting diode (LED) light sources. Following the 2022 updates to the Harmonized System, LED luminaires were granted specific subheadings (9405.41 and 9405.42). Consequently, 9405.49 serves as a residual category for traditional lighting technologies such as halogen, incandescent, or fluorescent downlights. The classification depends on the physical design of the luminaire and its intended light source compatibility. If a downlight fixture is designed to house a replaceable halogen bulb and does not contain integrated LED circuitry, it falls under this code. It is important to distinguish between the fixture (the luminaire) and the bulb (the lamp), as bulbs are classified separately under heading 8539. This code covers both recessed and surface-mounted downlights that utilize non-LED technology, often used in commercial or older residential installations.

Products Included

• Recessed halogen downlight fixtures
• Incandescent ceiling spotlights
• Fluorescent downlight housings
• Non-LED directional luminaires
• Traditional electric ceiling spots

Common Misclassification

The most common misclassification is using 9405.41 or 9405.42, which are reserved exclusively for LED luminaires. Another error is classifying the fixture under 8539, which is only for the light bulbs themselves. Ensure the distinction between the housing (9405) and the light source (8539) is maintained.

FAQ

What is the HS code for Downlight?

The HS code for non-LED electric downlights is 9405.49. LED downlights are classified under 9405.41 (domestic) or 9405.42 (non-domestic).

Are the bulbs included in this code?

If the bulbs are shipped inside the fixture, they are usually classified together under 9405.49. If shipped separately, bulbs fall under 8539.