U.S. Customs and Border Protection · CROSS Database · 3 HTS codes referenced
Data compiled from CBP CROSS Rulings, CourtListener (CIT/CAFC) · As of 2026-06-28 · Updates real-time
The tariff classification of emergency lighting equipment fromEngland.
NY 883676 March 24, 1993 CLA-2-94:S:N:N3:227 883676 CATEGORY: Classification TARIFF NOS.: 9405.40.8000; 8544.41.0000 and 3926.90.9590 Mr. Brian Ghedi Ghedi International, Inc. 8107 Springdale Road Suite 106 Austin, TX 78724 RE: The tariff classification of emergency lighting equipment from England. Dear Mr. Ghedi: In your letter dated March 8, 1993, on behalf of your client, RMA Associates, you requested a tariff classification ruling. The samples submitted of an emergency lighting kit, the "Existalite Guide-Lite System", consist of the following: a) two lamps possessing small incandescent bulbs contained within long narrow-shape extruded plastic strips, module SCD/6 measuring about 22 inches long and module SCHM/712 measuring nearly 14.5 inches long; b) a small connecting wire, operating voltage 24-30 V, designed to interconnect the light strips; c) a small plastic clip utilized to protect the connective wiring. The "Guide-Lite System" is designed to be floor or wall mounted so that it can be used for such applications as carpet edging, skirting boards, stair noses and handrails. It is noted that this merchandise will be imported together as a lighting kit and separately as individual components. The applicable subheading for this emergency lighting kit will be 9405.40.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other electric lamps and lighting fittings: other. The rate of duty will be 3.9 percent ad valorem. When imported separately, this merchandise will be classified as follows: a) the lamps under subheading 9405.40.8000, HTS, which provides for other electric lamps and lighting fittings: other. The rate of duty will be 3.9 percent ad valorem; b) the connective wiring under 8544.41.0000, HTS, which provides for other insulated electric conductors, for a voltage not exceeding 80 V: fitted with conductors, with duty at the rate of 5.3 percent ad valorem; c) the plastic clip under subheading 3926.90.9590, HTS, which provides for other articles of plastics...other, other, with duty at the rate of 5.3 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