Base
E843691999-07-19New YorkClassification

The tariff classification of light boxes 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

26 years

Data compiled from CBP CROSS Rulings, CourtListener (CIT/CAFC) · As of 2026-05-03 · Updates real-time

Summary

The tariff classification of light boxes from China.

Ruling Text

NY E84369 July 19, 1999 CLA-2-94:RR:NC:2:227 E84369 CATEGORY: Classification TARIFF NO.: 9405.40.8000 Mr. John Taddeo Trans-Border Customs Services, Inc. Cargo Bldg. #80, Rm. 228 JFK Int’l. Airport Jamaica, NY 11430 RE: The tariff classification of light boxes from China. Dear Mr. Taddeo: In your letter dated June 30, 1999, on behalf Verilux, Inc., you requested a tariff classification ruling. The subject merchandise is the oblong-shaped ABS plastic light box, referred to as the “HappyLite Junior” (item number HPL2), which measures approximately 13 by 19 by 4 inches. It possesses a top handle for carrying purposes and contains three fluorescent light bulbs. It is designed to simulate pure natural bright light to help alleviate symptoms associated with SAD and “The Winter Blues.” The applicable subheading for this plastic light box will be 9405.40.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other electric lamps and lighting fittings, other. 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