U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Data compiled from CBP CROSS Rulings, CourtListener (CIT/CAFC) · As of 2026-05-18 · Updates real-time
The tariff classification of electric light sets from China.
NY D81507 September 18, 1998 CLA-2-94:RR:NC:2:227 D81507 CATEGORY: Classification TARIFF NO.: 9405.40.8000 Mr. John M. Peterson Neville, Peterson & Williams Counsellors at Law 80 Broad Street 34th Floor New York, NY 10004 RE: The tariff classification of electric light sets from China. Dear Mr. Peterson: In your letter dated August 20, 1998, on behalf of Minami International Corp., you requested a tariff classification ruling. Sample is being returned as requested. The sample submitted is an electric light set, referred to as the "M & Ms Happy Lights," which consists of an electrical wire harness, measuring 8 feet in length, with 10 miniature light sockets containing light bulbs. Each bulb is covered by a plastic figurine representing one of the "M & Ms Candy" characters that are depicted in various positions and are designed to be illuminated. Further, there is a combination connector, featuring plug blades and socket, that is connected to each end of the wire harness. It is stated that this light set, utilized at parties and the like, can be hung over a doorway, inside a window, or along a banister. The applicable subheading for this electric light set 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