Base
8624011991-05-14New YorkClassification

The tariff classification of night lights from Taiwan.

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

35 years

Data compiled from CBP CROSS Rulings, CourtListener (CIT/CAFC) · As of 2026-06-10 · Updates real-time

Summary

The tariff classification of night lights from Taiwan.

Ruling Text

NY 862401 MAY 14 1991 CLA-2-94:S:N:N3D:227-862401 CATEGORY: Classification TARIFF NO.: 9405.40.8000 Ms. Mary Anne 0'Boyle Hoglund & Moyles, Inc. P.O. Box 66373 O'Hare Int'l. Airport Chicago, Il 60666 RE: The tariff classification of night lights from Taiwan. Dear Ms. O'Boyle: This classification decision under the Harmonized Tariff Schedule of the United States (HTS) is being issued in accordance with the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). DATE OF INQUIRY : April 9, 1991 ON BEHALF OF : Builders Square, Inc. DESCRIPTION OF MERCHANDISE : The merchandise at issue consists of plastic night lights, the Mediterranean, Colonial and Standard styles, which are stated to be used in the bedroom, kitchen, etcetera. HTS PROVISION : 9405.40.8000 HTS SUBHEADING : Other electrical lamps and lighting fittings: other. RATE OF DUTY : 3.9 percent ad valorem 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