U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Data compiled from CBP CROSS Rulings, CourtListener (CIT/CAFC) · As of 2026-07-31 · Updates real-time
The tariff classification of a night light from China.
NY 811579 July 18, 1995 CLA-2-94:S:N:N3:227 811579 CATEGORY: Classification TARIFF NO.: 9405.40.8000 Ms. Lori Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of a night light from China. Dear Ms. Aldinger: In your letter dated June 14, 1995, you requested a tariff classification ruling. The sample submitted is a small plastic lamp, known as the "Santa Night Light" (item number 94938), which measures about 4 inches high. This lamp has a Santa-like figurine which is situated in front of an incandescent bulb. It is noted that the bulb is secured to a two-prong electrical plug which possesses an "on/off" switch mechanism that activates the light. It is stated that the merchandise is designed to be used in the bedroom, bathroom, nursery, kitchen, entrance, or hallway. The applicable subheading for the "Santa Night Light," item number 94938, 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