U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Data compiled from CBP CROSS Rulings, CourtListener (CIT/CAFC) · As of 2026-04-28 · Updates real-time
The tariff classification of Christmas tree light sets fromMacau.
NY 887037 June 15, 1993 CLA-2-94:S:N:N3:227 887037 CATEGORY: Classification TARIFF NO.: 9405.30.00 Ms. Michele I. Smith Sears Merchandise Group 3333 Beverly Road Hoffman Estates, IL 60179 RE: The tariff classification of Christmas tree light sets from Macau. Dear Ms. Smith: 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 : June 4, 1993 DESCRIPTION OF MERCHANDISE : The samples submitted consist of four Christmas tree light sets, style numbers 94150, 94151, 94170 and 94171. HTS PROVISION : Lighting sets of a kind used for Christmas trees HTS SUBHEADING : 9405.30.00 RATE OF DUTY : 8 percent ad valorem Duty Concession : Articles classifiable under the subheading 9405.30.00, HTS, which are products of Macau, are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. Other : Samples are being returned as requested. 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
Other CBP classification decisions referencing the same tariff code.
CIT and CAFC court opinions related to the tariff classifications in this ruling.