Base
D869441999-01-28New YorkClassification

The tariff classification of 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 2026-06-18 · Updates real-time

Summary

The tariff classification of light sets from China.

Ruling Text

NY D86944 January 28, 1999 CLA-2-94:RR:NC:2:227 D86944 CATEGORY: Classification TARIFF NO.: 9405.40.8000 Mr. Seeman Zimmerman Far East Brokers and Consultants, Inc. 6871 Belfort Oaks Place Jacksonville, FL 32216 RE: The tariff classification of light sets from China. Dear Mr. Zimmerman: In your letter dated January 12, 1999, you requested a tariff classification ruling. The samples submitted consist of the following light sets of plastic: a) the 100 Nicicle Light Set, stock number XCL100, is an electrical wire harness containing strands of different sizes. These strands, possessing 100 sockets with miniature clear bulbs, are designed to impart an icicle-like effect for decorating rooflines, railings, hedges, trees, archways and windows. b) the 150 Grid Light set, stock number X150N, is a rectangular-shaped network-like electrical wire harness which measures approximately 4 feet by 6 feet and contains 150 sockets with miniature clear bulbs. It is designed for use in decorating shrubs, trees, fences and walls. The applicable subheading for these light sets 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 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 212-637-7073. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division