9405.42.82.00

HS 编码 9405.42.82.00（第 94 章「家具、寝具、灯具」；品目 9405「灯具、照明装置及其零件；发光标志、发光铭牌及类似品」；子目 940542「其他，专用于发光二极管（LED）光源」）在美国税则中对应"Light-emitting diode (LED) backlights modules, the foregoing which are lighting sources that consist of one or more LEDs and one or more connectors and are mounted on a printed circuit or other similar substrate, and other passive components, whether or not combined with optical components or protective diodes, and used as backlights illumination for liquid crystal displays(LCDs)"。美国海关对该编码商品征收最惠国税率 (MFN) Free、第二栏税率 35%。法定计量单位为No.。目前有 17 项自贸协定优惠税率可适用于该编码。