HS Code for Panel light

Panel lights are classified under HS code 9405.49, which covers electric luminaires and light fittings not elsewhere specified. The classification process for lighting has become more complex with the 2022 HS nomenclature updates. Heading 9405 includes lamps and lighting fittings including searchlights and spotlights and parts thereof. Subheading 9405.49 is specifically designated for electric luminaires that are designed for use with light sources other than light-emitting diodes (LED), or general luminaires where the light source is not the defining characteristic of the subheading. For a panel light to fall under this code, it must be a complete luminaire, meaning it includes the housing, the light source (or provision for one), and the necessary electrical components to distribute, filter, or transform the light. These panels are often used in suspended ceilings in commercial offices or residential kitchens. The classification depends heavily on the material of the panel and the intended light source. If the panel light is integrated with LED technology and is designed solely for LED use, it might be moved to 9405.11 or 9405.42 depending on the mounting style. However, 9405.49 remains the primary classification for other electric luminaires that do not meet the specific LED-only criteria or are categorized as other electric light fittings.

Products Included

• Recessed ceiling panel luminaires
• Surface-mounted light panels
• Backlit decorative light panels
• Fluorescent troffer panels
• Edge-lit acrylic light panels
• Office grid lighting fixtures

Common Misclassification

A frequent misclassification occurs with HS code 8539, which covers electric filament or discharge lamps. Code 8539 is for the bulbs or tubes themselves, not the entire fixture. Another common error involves HS code 9405.11, which is specifically for LED luminaires designed for ceiling or wall mounting. If the panel light is strictly LED-based, 9405.11 is often more appropriate than 9405.49. Additionally, plastic panels without electrical components are classified by their material (e.g., Chapter 39) rather than as lighting.

FAQ

What is the HS code for panel light?

The HS code for general electric panel light luminaires is 9405.49, though LED-specific versions may use 9405.11.

Does this code include the LED driver?

If the driver is imported as part of the complete luminaire, it is included in this classification. If imported separately, the driver may fall under 8504.