Product classification
HS code for LED downlight: 9405.42
Luminaires and light fittings, electric, designed for use solely with light-emitting diode (LED) light sources.
Classification of LED downlight under HS 9405.42
LED downlights are classified under HS code 9405.42, a subheading introduced to specifically address the global shift toward light-emitting diode technology. This code covers electric luminaires and lighting fittings that are designed for use solely with LED light sources. A downlight is defined by its installation—typically recessed into a ceiling or cabinet—and its downward-directed light beam. To fall under 9405.42, the product must be a complete luminaire, which includes the housing, the LED module or array, and the necessary electrical components like drivers or heat sinks. This classification is distinct from the light bulbs themselves. The 2022 HS nomenclature updates created this specific path to better track the trade of energy-efficient lighting systems separately from traditional incandescent or fluorescent fixtures.
- Covers
- Recessed LED ceiling downlights
- Surface-mounted LED downlights
- Dimmable LED architectural downlights
- Integrated LED cabinet lights
- Fixed or gimbal LED downlight fixtures
- Also under 9405.42
- Philips Hue Smart Bulbs (integrated fixtures)
- Cree LED Recessed Lighting
- Lithonia Lighting LED Troffers
- Signify (Philips Lighting) LED fixtures
- Feit Electric LED fixtures
Codes often confused with 9405.42
Common mistake. LED downlights are often misclassified under HS code 8539.52, which is the code for LED lamps (the actual bulbs). It is critical to distinguish between the fixture (9405.42) and the light source (8539.52). Another common error is using 9405.11, which is reserved for chandeliers and other electric ceiling or wall lighting fittings that use traditional light sources or are not exclusively designed for LEDs. If the fixture can accept both LED and non-LED bulbs via a standard socket, it may fall under a different subheading. Importers must ensure the fixture is \"solely\" for LED use to qualify for 9405.42.
Top exporters and importers of HS 940542 (the code used for LED downlight), 2025
In 2025, the largest exporter of HS 940542 (the code used for LED downlight) in UN Comtrade data was China, with 64% of world exports; the largest importer in UN Comtrade data was the United States, with 17% of world imports. Countries that did not report 2025 data are estimated from partner records, which can understate them.
Figures cover everything classified under HS 940542, not only LED downlight.
Top exporters 2025 · share of world exports
- 1 China $11.4B 64% of world exports
- 2 Germany $1.2B 6.6% of world exports
- 3 Poland $534M 3.0% of world exports
World total: $17.8B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 United States $2.1B 17% of world imports
- 2 Germany $1.2B 9.9% of world imports
- 3 Netherlands $532M 4.4% of world imports
World total: $12.2B Reported figures on UN Comtrade ↗
How these figures are built
109 countries reported 2025 trade to UN Comtrade in HS 2022, and their own totals are used. Countries that did not report are estimated from what other countries recorded trading with them. Those estimates miss trade with other non-reporting countries, so they can be low, and a non-reporting country can rank higher than shown or be missing from the list. World totals add both and leave out trade between two non-reporting countries. Figures are in current US dollars; reported imports are mostly valued CIF and exports FOB, and exports include re-exports. The UN Comtrade links show the underlying records; they can also list a few reporters left out here (regional groups and older HS editions).
Source: UN Comtrade (United Nations Statistics Division), 2025 annual data.
Brazil NCM code for LED downlight
Brazil classifies LED downlight under NCM 9405.42.00: HS 9405.42 with 00 added.
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
Questions about LED downlight
What is the HS code for LED downlight?
The HS code for LED downlight is 940542 (Luminaires and light fittings; electric, designed for use solely with light-emitting diode (LED) light sources). The HS code for electric luminaires designed solely for use with LED light sources, such as downlights, is 9405.42.
How do I classify LED downlight for customs?
LED downlight is classified under HS code 940542 — Luminaires and light fittings; electric, designed for use solely with light-emitting diode (LED) light sources. This is a 6-digit subheading level code.
Is the LED driver included in this classification?
Yes, if the driver is imported as part of the complete downlight fixture, the entire assembly is classified under 9405.42.
Which countries are the top exporters of LED downlight (HS 940542)?
In 2025, the top exporters of HS 940542 (the code used for LED downlight) in UN Comtrade data were China ($11.4B, 64% of world exports), Germany ($1.2B) and Poland ($534M). World exports came to about $17.8B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.
Which countries are the top importers of LED downlight (HS 940542)?
In 2025, the top importers of HS 940542 (the code used for LED downlight) in UN Comtrade data were the United States ($2.1B, 17% of world imports), Germany ($1.2B) and the Netherlands ($532M). World imports came to about $12.2B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.
Is the HS code for LED downlight the same in all countries?
The base HS code 940542 for LED downlight is internationally standardized for the first 6 digits across 200+ countries. Individual countries may add additional digits for national tariff lines and specific classifications.
What is the NCM code for LED downlight in Brazil?
In Brazil, LED downlight (HS 940542) is classified under NCM 9405.42.00.