HS Code Detail
940540 Chapter 94 · Furniture Lamps and light fittings, other
Six-digit subheading in Furniture, chapter 94 of the Harmonized System, carried for classification and search with no destination rates held against it.
Anatomy of 940540
A declaration is made against a longer local code beginning 940540. The first six digits are the same in every country that uses the Harmonized System; the trailing digits are national.
What this code covers
This code is no longer in the Harmonized System
Subheading 9405.40 was withdrawn in the 2022 edition. It is not in the UK Trade Tariff and the United States Harmonized Tariff Schedule, checked 2026-09-01.
It was replaced by more than one subheading, so there is no single code to send you to. What those two tariffs carry in its place today:
9405.419405.429405.49
Which one applies to a particular product is a classification decision and this page does not make it for you. Any duty figures below are kept for reference and are not a rate you can declare against.
Find the exact duty for 940540
Run this code through the duty calculator with your destination and shipment value, or check the destination's official tariff schedule for the binding MFN rate.
What falls under 940540
- The subheading a reader will still find on older invoices, supplier files and archived entries for lamps and lighting fittings not described elsewhere in heading 9405
- Goods that were entered under this number before the 2022 edition of the Harmonized System restructured the heading
What's specifically excluded
These look similar but belong under a different code:
- 940541: Photovoltaic luminaires designed for use solely with light emitting diode sources
- 940542: Other luminaires designed for use solely with light emitting diode sources
- 940549: Other electric luminaires and lighting fittings
- 940550: Non electrical luminaires and lighting fittings
Commonly confused with
940542: Dedicated LED luminaires
This is where most of the old traffic went. The 2022 restructure split heading 9405 on whether a fitting is designed for use solely with light emitting diode sources, so the first question on a modern luminaire is no longer what it is for but what it is designed to take. A fitting with a standard lamp holder that happens to be sold with an LED lamp is not designed solely for LED.
940549: Other electric luminaires
Fittings that are not dedicated LED and are not ceiling, wall, table, desk, bedside or floor standing luminaires land in the other electric line. That is the natural home of most of what used to be entered under the old number, and it is reached only after the earlier subheadings have been ruled out in order.
Classification & cost note
This page exists because the number still circulates, not because the subheading does. The Harmonized System withdrew it in the 2022 edition and heading 9405 was rebuilt around a different question: whether a luminaire is designed for use solely with light emitting diode sources. The heading now runs through ceiling and wall fittings, then table, desk, bedside and floor standing luminaires, then lighting strings, then a group of other electric luminaires, then non electrical fittings, illuminated signs and parts, and each of those groups is split again on the dedicated LED test. Because the old number was replaced by more than one successor, there is no single code to redirect a reader to and this site does not pretend otherwise: the notice on this page names what the two official nomenclatures carry in its place and leaves the choice where it belongs, with whoever knows what the fitting is. The practical advice is to stop at the design question first. A fitting with an ordinary lamp holder is not a dedicated LED luminaire even when it ships with an LED lamp in the box, while an integrated fitting whose diodes cannot be replaced is. Getting that wrong picks the wrong half of the heading before any other question is reached. This site holds no duty rows against the withdrawn number, so it states no rate for any market and every figure for it is Not verified here.
Typical products: Archived entries and supplier files still quoting the old number · Historic customs records for lighting fittings predating the 2022 edition · Legacy product data in catalogues that have not been renumbered
What the notes to section XX say
Chapter 94 sits in section XX, miscellaneous manufactured articles, and the nomenclature publishes no note to that section at all, so the note to chapter 94 is the highest rule over this code; that is the published position rather than a gap here, and the chapter 94 page says the same, read from https://www.trade-tariff.service.gov.uk/api/v2/sections/20 on 2026-09-08.
What the nomenclature says about heading 9405
940540 is a subheading of 9405, luminaires and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated nameplates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included , and it is the only code this site holds under that heading.
No numbered note to chapter 94 takes heading 9405 as its subject, which is what the published notes say rather than a gap on this page: the heading is defined by its own wording above and by the note to the chapter, quoted in full on the chapter 94 page.
Read from the notes to chapter 94 published in the UK Trade Tariff by HM Revenue and Customs, at https://www.trade-tariff.service.gov.uk/api/v2/chapters/94, with the heading title from https://www.trade-tariff.service.gov.uk/api/v2/headings/9405, on 2026-09-07, with the whole layer and the reason a heading note is a chapter note set out on the chapter 94 page. These notes are part of the international text of the Harmonized System, so the rule is the same whichever destination a shipment is going to, and it decides classification and never a rate.
Questions about 940540
Is HS code 9405.40 still valid?
No. The 2022 edition of the Harmonized System withdrew it, and neither of the two tariffs this site reads carried it when they were checked on 2026-09-01. The panel at the top of this page names the 3 subheadings that took its place and says what the duty figures below are still good for.
Can this code still be used on an entry?
No. It was withdrawn in the 2022 edition of the Harmonized System, so an entry quoting it will be rejected by any tariff that has adopted that edition.
What single code replaces it?
None. It was replaced by more than one subheading, which is why this page names the successors rather than redirecting, and why the right one depends on what the fitting actually is.
What is the first question on a modern luminaire?
Whether it is designed for use solely with light emitting diode sources. That test now splits most of heading 9405, and it is asked before the type of fitting is considered within each group.
Does shipping an LED lamp in the box make a fitting a dedicated LED luminaire?
No. A fitting with a standard replaceable lamp holder is not designed solely for LED sources, however it is packaged or marketed.
Related codes in Chapter 94
Calculate duty for HS 940540
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