HS Code for Tungsten filaments

Tungsten filaments are classified under HS code 8101.99. These components are essential in the lighting and electronics industries, primarily used in incandescent and halogen lamps. The classification logic follows the principle that while tungsten wire is classified under 8101.96, a filament is a further worked article. Filaments are typically coiled or double-coiled and cut to specific lengths, which transforms them from a raw material (wire) into a finished article of tungsten. Under the Harmonized System, when a product has been worked beyond the stage of simple wire but is not yet a complete lamp, it is categorized as an article of the base metal under the residual sub-heading 8101.99.

Products Included

• Coiled tungsten filaments for light bulbs
• Double-coiled (coiled-coil) filaments
• Tungsten cathodes for vacuum tubes
• Ion source filaments for mass spectrometers
• Heating elements made of tungsten wire for evaporation sources

Common Misclassification

A frequent misclassification occurs with HS code 8101.96, which is specifically for tungsten wire. The distinction lies in the degree of processing; wire is generally continuous and on spools, whereas filaments are shaped and cut. Additionally, some importers mistakenly use 8539.90, which covers parts of lamps. While filaments are lamp parts, the Section XV notes generally prioritize classification by material for base metal articles unless they are more specifically described elsewhere.

FAQ

What is the HS code for tungsten filaments?

The HS code for tungsten filaments is 8101.99, as they are considered finished articles of tungsten.

Does the thickness of the filament affect the HS code?

No, the thickness does not change the heading, provided the item is a finished filament. However, the dimensions must be consistent with the definition of articles rather than raw unwrought forms.