Solar-Powered Outdoor Garden Light — HS Code

Classification Notes

Solar-powered LED garden lights (path lights, stake lights, spotlights, wall lights) are composite articles combining a photovoltaic cell, rechargeable battery, and LED lamp. Under GRI 3(b), the essential character is the illumination function, resulting in classification under 9405.40 (other electric lamps and lighting fittings). Decorative solar fairy lights for gardens are 9405.40. Solar motion-activated security spotlights are 9405.40 — the PIR sensor is ancillary. A standalone solar panel imported separately is 8541.40; the battery is 8507.60; but when integrated in a single assembled garden light product, the whole article is 9405.40. Section 201 solar tariffs that apply to standalone solar panels do not extend to solar garden lights classified under 9405.