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C801741997-10-28New YorkClassification

The tariff classification of electric light displays 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

28 years

Data compiled from CBP CROSS Rulings, CourtListener (CIT/CAFC) · As of 2026-06-21 · Updates real-time

Summary

The tariff classification of electric light displays from China.

Ruling Text

NY C80174 October 28, 1997 CLA-2-94:RR:NC:2:227 C80174 CATEGORY: Classification TARIFF NO.: 9405.40.8000 Ms. Brenda E. Smith Fritz Companies, Inc. Liberty Building 7001 Chatham Center Dr., Ste. 100 Savannah, GA 31405 RE: The tariff classification of electric light displays from China. Dear Ms. Smith: In your letter dated September 26, 1997, on behalf of Lowes Companies, Inc., you requested a tariff classification ruling. The subject merchandise, based on the photos submitted, consists of the following electric light displays: a) the figure of a Christmas tree, item number 72333. b) the figure of a double star, item number 72229. c) the figure of Santa Claus, item number 72352. d) the figure of an angel, item number 82501. It is stated that these displays are composed of plastic frames which are shaped in the form of the above figures. The frames are wrapped with electrical wire harnesses, that are secured via clip-on mechanisms, containing light bulbs. It is noted that cardboard inserts, depicting the applicable pictures of the above figures, are clipped to these frames. It also features suction cups for hanging these displays on windows. The applicable subheading for these electric light displays will be 9405.40.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other electric 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 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, Robert B. Swierupski Director, National Commodity Specialist Division