Base
8178792000-12-12New YorkClassification

The tariff classification of a Christmas tree light set from China.

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

Cross-Source Intelligence

Primary HTS Code

9405.30.00

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Court Cases

6 cases

CIT & Federal Circuit

Ruling Age

25 years

Data compiled from CBP CROSS Rulings, CourtListener (CIT/CAFC) · As of 2026-04-28 · Updates real-time

Summary

The tariff classification of a Christmas tree light set from China.

Ruling Text

NY 817879 CLA-2-94:RR:NC:GI: 227 817879 CATEGORY: Classification TARIFF NO.: 9405.30.00 Mr. David M. Rickert E. Besler & Company Customs Broker P.O. Box 66361 Chicago, IL 60666-0361 RE: The tariff classification of a Christmas tree light set from China. Dear Mr. Rickert: In your letter dated December 12, 1995, on behalf of LTD Commodities, Inc., you requested a tariff classification ruling. The sample submitted is an electric Christmas tree light set, known as the "Outdoor Flower Lites," which measures about 30 feet in length. It consists of a wire harness with 20 sockets, 20 miniature bulbs and 20 removable plastic/textile light covers in the shape of flower heads. It is noted that in the trade the wire harness with light sockets and bulbs and without the covers is of a kind known as a Christmas tree lighting set. Further, although this item may be used for other decorative purposes around the household, it is still basically designed, noting its size and primary construction, to function as a lighting set for a Christmas tree. The applicable subheading for this electric Christmas tree light set, known as the "Outdoor Flower Lites," will be 9405.30.00, Harmonized Tariff Schedule of the United States (HTS), which provides for lighting sets of a kind used for Christmas trees. The rate of duty will be 8 percent ad valorem. Since this merchandise does not fall within any textile category designation, it is subject to neither quota nor visa restrictions coming from China. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling letter or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist George Kalkines at 212-466-5794. Sincerely, Roger J. Silvestri Director, National Commodity Specialist Division

Related Rulings for HTS 9405.30.00

Other CBP classification decisions referencing the same tariff code.

Court of International Trade & Federal Circuit (5)

CIT and CAFC court opinions related to the tariff classifications in this ruling.