HS 940541 · LED lighting fittings (plastic)
Get the code right at quotation time, not at customs.
Misclassifying HS 940541 on the commercial invoice walks the cargo into the wrong duty rate, the wrong rebate column, and a customs hold that costs days of demurrage to clear. This page gives you the WCO heading, the product it most often covers, the China VAT export rebate rate, the US Section 301 status, the supplier provinces that ship it, and practitioner buying notes for first-time importers.
For an explanation of how the WCO Harmonized System is structured, what each digit means, and why misclassification is the most common landed-cost error first-time buyers make, see the HS code glossary entry.
Key facts
The numbers a buyer needs at the quotation stage. Verify each against the live source before invoicing; rates and rebate columns move.
| WCO heading | LED lamps and lighting fittings, of plastic |
|---|---|
| Chapter | 94, Furniture, bedding, lamps, prefab buildings |
| Industry segment | Lighting |
| Chinese name | LED灯具（塑料） |
| China VAT export rebate | 13% Source: China State Taxation Administration (国家税务总局), 2025 schedule. Subject to change. |
| US Section 301 | 25% Source: USTR Section 301 List 1 / 2 / 3 / 4. Verify against the current schedule. |
| Major Chinese supplier provinces | Guangdong, Zhejiang, Fujian |
Buying notes
LED lighting fixtures with plastic housing: panel lights, downlights, household fixtures, decorative lights. Lower-cost than 940542 metal-housing; covers volume residential and commercial general-lighting. Section 301 25%. Same certification gates as 940542 (ENERGY STAR, DLC, CE).
Common end uses
The applications that drive most of the global tonnage under this code.
- Residential general lighting (downlights, panel lights)
- Commercial office lighting
- Decorative and architectural plastic fixtures
- Retail and hospitality fixtures
- Outdoor / landscape lighting (specific UV-stabilised)
Where to read next
For the structure of the HS / Harmonized System, what each digit means, and why misclassification costs landed-cost margin, see the HS code glossary entry.
Need a quote on this code? Send us the HS code, the destination port, and the tonnage and we will quote FOB China and CIF / DDP landed including the current Section 301 and rebate position.
Read next
Other codes in the same chapter and the references behind them
HS Code
HS 940690 Prefabricated buildings
Chapter 94, Prefabricated buildings. China VAT rebate 13%.
HS Code
HS 940542 LED lighting fittings (metal)
Chapter 94, LED lighting fittings (metal). China VAT rebate 13%.
HS Code
HS 853952 LED lamps (bulbs and tubes)
Chapter 85, LED lamps (bulbs and tubes). China VAT rebate 13%.
HS Code
HS 853951 LED light sources and modules
Chapter 85, LED light sources and modules. China VAT rebate 13%.
Glossary
HS Code, Harmonized System Code
A six-digit international product classification code used by customs authorities worldwide to identify goods, assess duties, and apply trade controls. Countries extend the six-digit base with additional digits for tariff and statistical purposes (10-digit HTS in the US, 8-digit CN code in the EU, 10-digit AHECC in Australia).
Glossary
Section 301, Section 301 Tariffs
Additional tariffs imposed by the United States on Chinese-origin goods under Section 301 of the Trade Act of 1974. The current List 1, 2, 3, and 4A tariffs add 7.5 to 25 percent on top of the standard MFN duty rate, applied at HS-code level.
Free download
Free PDF: thirty-point factory audit checklist used on every chemical-park site visit, mapped against the HS-code-leading Chinese producers.