LED luminaires that incorporate a photovoltaic cell as their power source are specifically provided for under subheading 940541. General LED electric luminaires powered by conventional electrical supply fall under 940542 or the ceiling/wall and table/floor subheadings depending on form. The presence of an integrated photovoltaic element is the deciding factor.

The Consumer Product Safety Commission regulates luminaires sold for residential use under applicable safety standards. Importers may need to ensure products meet UL or equivalent listing requirements and comply with CPSC reporting obligations. CBP may detain shipments flagged for safety non-compliance, so pre-shipment testing and certification documentation are advisable.