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Section XX — Miscellaneous manufactured articles

Chapter 94 — Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; luminaires and lighting fittings, not elsewhere specified or included; illuminated sign illuminated nameplates and the like; prefabricated buildings

Heading 9405 — Luminaires and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated name plates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included.

National subdivision 9405.4 — Other electric luminaires and lighting fittings

Subheading 9405.42 — Other, designed for use solely with lightemitting diode (LED) light sources

HS code

9405.42.20 Search lights and spot lights

Applicable taxes: CessEIC, Customs TaxCID, PAL, SSCL, VAT
Last Verified Date - 1 October 2026
Common commodities
Hard-wired LED track fixtureCommercial LED high bayLED stage lighting fixtureIndustrial LED floodlight (hard-wired)LED architectural downlightLED industrial spotlight (hard-wired)Track lighting using dedicated LED modulesLED work light (hard-wired)LED linear light for commercial spacesIndustrial LED surface mount light