The rates (from official sources)
| Item | Value | Source |
|---|---|---|
| Example HTS code | 9405.42.84 | USITC HTS |
| MFN (general) duty | 3.9% | USITC HTS |
| Section 301 (China) | 25% | USTR China tariffs list (USITC) |
| Heading 9903.05.31 (China) | 12.5% | USITC HTS |
| Import VAT / GST | None at federal level | CBP |
HS chapter hint: chapter 94. The rate belongs to the exact code, not the product name, so check yours.
Worked example
500 units at US$4.50 each, US$450 freight, 0.5% insurance. Amounts in US$ for comparison; customs uses local currency at the official rate.
| Goods value (FOB) | 2,250.00 |
| Duty at 41.4% of FOB | 931.50 |
| Freight | 450 |
| Insurance (0.5%) | 11.25 |
| Landed total | 3,642.75 |
| Per unit | 7.29 |
Example figures, not a quote. Not included: broker fees, local delivery and sourcing-agent fees.
FAQ
What is the US import duty on LED lamps and light fittings from China?
For HTS 9405.42.84, the general rate is 3.9%, Section 301 adds 25% and heading 9903.05.31 adds 12.5%, about 41.4% in total on the customs value. Checked on the USITC HTS on 29 Oct 2026. Other codes in chapter 94 carry different rates.
Is the US duty charged on freight?
No. US duty is charged on the transaction value, which normally excludes international freight and insurance. Merchandise processing fees apply to formal entries, and ocean shipments also pay harbor maintenance fees.
Which HS chapter are LED lamps and light fittings in?
Usually chapter 94 (furniture, lighting and prefabricated buildings). The exact code depends on material and use, for example plastic LED light fittings. Confirm the code with your customs broker before you ship.
Same product, other markets
- Import duty on LED lamps and light fittings from China to the UK
- Import duty on LED lamps and light fittings from China to the EU
- Import duty on LED lamps and light fittings from China to Canada
- Import duty on LED lamps and light fittings from China to Australia
More: China to US · China to UK · China to EU · China to Canada · China to Australia