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8099551994-09-08New YorkClassification

The tariff classification of electric lighted sculptures from China.

U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced

Cross-Source Intelligence

Primary HTS Code

9405.40.8000

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Court Cases

1 case

CIT & Federal Circuit

Ruling Age

31 years

Data compiled from CBP CROSS Rulings, CourtListener (CIT/CAFC) · As of 2026-07-28 · Updates real-time

Summary

The tariff classification of electric lighted sculptures from China.

Ruling Text

NY 809955 September 8, 1994 CLA-2-94:S:N:N3:227 809955 CATEGORY: Classification TARIFF NO.: 9405.40.8000 Mr. Lori Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of electric lighted sculptures from China. Dear Ms. Aldinger: In your letter dated April 25, 1995, you requested a tariff classification ruling. The merchandise at issue, noting the sample submitted, is the "Electric Halloween Window Light Sculpture" (item number 94881), which is a pumpkin-shape plastic frame sculpture that measures about 20 inches across its width and possesses 50 colored lights as well as a suction cup for hanging purposes. It is also stated that similar lighted displays will be imported as cat-shape lighted sculptures. The applicable subheading for the "Electric Halloween Window Light Sculpture," item number 94881, will be 9405.40.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other electric lamps and lighting fittings. The rate of duty will be 3.9 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport