HS Code for LED Christmas lights

LED Christmas lights are classified under HS code 9405.31, which specifically covers lighting strings of a kind used for Christmas trees that utilize light-emitting diode (LED) light sources. This classification is determined by the General Rules of Interpretation (GRI) 1 and 6, following the specific nomenclature for luminaires and lighting fittings in Chapter 94. While these items are used for festive purposes, Note 1(l) to Chapter 95 explicitly excludes electric garlands and lighting strings from the category of festive, carnival, or other entertainment articles, directing them instead to heading 94.05. The classification 9405.31 is a specific sub-heading introduced to distinguish LED-based strings from traditional incandescent versions (9405.39). The determination is based on the physical configuration of the product as a string of lights and its primary intended use for decorating Christmas trees, regardless of whether it is used indoors or outdoors.

Products Included

• LED fairy lights for Christmas trees
• LED icicle lights designed for tree decoration
• LED net lights for seasonal tree wrapping
• Battery-operated LED tree strings
• Programmable RGB LED Christmas tree light sets

Common Misclassification

A frequent error is classifying these products under HS code 9505.10, which covers articles for Christmas festivities. However, as noted, lighting strings are legally excluded from Chapter 95. Another common misclassification occurs with HS code 9405.42, which is a residual category for other LED luminaires. While 9405.42 covers many LED fixtures, 9405.31 is more specific for tree strings and must take precedence according to GRI 3(a). Importers also occasionally confuse these with 8539.52 (LED lamps), but 8539.52 refers to individual bulbs rather than a complete string of lights with wiring and sockets.

FAQ

What is the HS code for LED Christmas lights?

The correct HS code for LED Christmas lights used for trees is 9405.31.

Can LED strings used for general patio decoration use this code?

Technically, 9405.31 is reserved for strings \"of a kind used for Christmas trees.\" If the lights are marketed and designed for general year-round outdoor use, they may fall under 9405.42.