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D826351998-10-08New YorkClassification

The tariff classification of electric light sets 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

27 years

Data compiled from CBP CROSS Rulings, CourtListener (CIT/CAFC) · As of 2026-04-29 · Updates real-time

Summary

The tariff classification of electric light sets from China.

Ruling Text

NY D82635 October 8, 1998 CLA-2-94:RR:NC:2:227 D82635 CATEGORY: Classification TARIFF NO.: 9405.40.8000 Ms. Catherine L. Holmes The A.W. Fenton Company, Inc. P.O. Box 360614 Columbus, OH 43236-0614 RE: The tariff classification of electric light sets from China. Dear Ms. Holmes: In your letter dated September 9, 1998, on behalf of Consolidated Stores Corp., you requested a tariff classification ruling. Sample is being returned as requested. The sample submitted is an electric light set (item number 5554), known as the Mini Pumpkin/Scary Ghost light set, which consists of an electrical wire harness with 20 miniature lights covered by plastic figures of jack-o'-lanterns and textile covered plastic ghosts. It also possesses end-to-end connectors for ease in decorating doorways, windows and shrubs. 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