Tariffs, rebates and spec sheets: what is shaping US lighting buys this fall
Two questions come up in almost every call this quarter: what a fixture will cost after duty, and where it was actually made. Both are changing how we build product, so here is what we are watching and what we are doing about it.
Where the duty pressure comes from
Reporting on 2026 rates puts a Chinese-origin fixture somewhere in the 35-55% range once the MFN base, Section 301 and the current baseline surcharge are stacked, and analysts note manufacturers have raised prices roughly 10-15% to absorb duty and freight. Korean-origin goods that qualify under the Korea-US FTA see the MFN base drop to zero, leaving a baseline surcharge reported at around 10%; Vietnam sits near 12.5%.
These rates have moved several times in the past eighteen months and some layers are still in litigation, so treat any published figure as a starting point and confirm it with your customs broker against your own HTS classification.
Our answer: Vietnamese components, Korean assembly, made in Korea
We are building our new panel line around a two-country flow. Components come from our own factory in Vietnam. SMT and final assembly run on our lines in Incheon, Korea, so the finished fixture is made in Korea. That keeps the product out of the China exposure that sits on many competing panels, and it puts final workmanship and QC where our oldest lines are.
Origin is a legal test rather than a label: what counts is whether the work done in Korea meets the rules of origin for that product’s tariff heading. We are building the process with that in mind, and we confirm origin and duty treatment product by product instead of promising a single number up front.
What we are developing
The new flat panel line is the near-term project, aimed at office, retail and healthcare ceilings. Sizes, wattages and photometrics will be published here as they are finalized.
We are also researching an emergency T10 bar: a T10 tube with integrated emergency operation, for corridors, stairwells and back-of-house areas where a separate emergency fixture is normally required. It is in development, not on the price list yet. If that is something you would stock or specify, tell us now, because early feedback shapes what we build.
Two things worth checking on your side
Utility programs keep tightening. More utilities are restricting their highest rebate tiers to DLC Premium products in 2026, and retroactive rebates have become rare, so file for pre-approval before anything is installed rather than after.
And if a project depends on a US listing or a rebate tier, tell us at the start. We will confirm what is available for that model before you spec it, rather than after the order is placed.
If you are planning a project or building out a line for next year, send us the product, quantity and timeline and we will come back within one business day.
Sources
Lighting Daily, Lighting Tariffs 2026 (lightingdaily.com) · Eightx, Lighting imports HS 9405: the 2026 China tariff map (eightx.co) · Logiq Supply, How U.S. Tariffs Are Reshaping the Lighting Supply Chain (logiqsupply.com) · Tariffs Tool, South Korea Tariffs 2026 (tariffstool.com) · US Tariff Rates, Vietnam Imports 2026 (ustariffrates.com) · Commercial Lighting Industries, 2026 Guide to Commercial LED Lighting Rebates by State (commercial-lighting.net)