Base
A878591996-10-11New YorkClassification

The tariff classification of a night light from China.

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

29 years

Data compiled from CBP CROSS Rulings, CourtListener (CIT/CAFC) · As of 2026-05-02 · Updates real-time

Summary

The tariff classification of a night light from China.

Ruling Text

NY A87859 October 11, 1996 CLA-2-94:RR:NC:GI: 227 A87859 CATEGORY: Classification TARIFF NO.: 9405.40.8000 Ms. Florence Pianko Advance Watch Co., Ltd. 26400 W. 8 Mile Rd. Southfield, MI 48034 RE: The tariff classification of a night light from China. Dear Ms. Pianko: In your letter dated September 20, 1996, you requested a tariff classification ruling. The sample submitted is a flat-shape night light which measures about 2 3/4 inches by 2 3/4 inches and contains an electronic luminescent material in a plastic case. When plugged into a socket, it is noted to produce a glow for lighting purposes. The applicable subheading for this night light will be 9405.40.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other electrical lamps and lighting fittings. The rate of duty will be 3.9 percent ad valorem. This ruling is being issued under the provisions of Part 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