HS Code for Tail light

Tail lights for motor vehicles are classified under HS code 851220. This classification is governed by the product's status as electrical lighting or visual signaling equipment designed specifically for use on motor vehicles. Chapter 85 covers electrical machinery and equipment, and heading 8512 is dedicated to electrical lighting or signaling equipment, windscreen wipers, and defrosters for cycles or motor vehicles. The sub-heading 851220 specifically covers "Other lighting or visual signaling equipment," which includes the entire rear lamp assembly. This includes the housing, the lens, and the internal circuitry. It is important to note that this code applies to the assembly as a whole; if the shipment consists only of the glass or plastic lenses, it may be classified under 851290 as a part.

Products Included

• Rear lamp assemblies
• Brake light units
• Rear turn signal lights
• License plate illumination lights
• Reverse light assemblies
• Combined rear lighting clusters

Common Misclassification

Tail lights are often misclassified under 8708, which covers general parts and accessories of motor vehicles. However, according to the General Rules of Interpretation, electrical lighting equipment is specifically excluded from Chapter 87 and must be placed in 8512. Another common error is using 8539, which is reserved for the individual electric filament or LED bulbs rather than the complete light fixture assembly.

FAQ

What is the HS code for tail light?

The HS code for a motor vehicle tail light assembly is 851220.

Does 851220 include the light bulbs?

If the bulbs are imported inside the tail light assembly, they are classified together under 851220. If imported separately, the bulbs are classified under 8539.