U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Data compiled from CBP CROSS Rulings, CourtListener (CIT/CAFC) · As of 2026-06-19 · Updates real-time
The tariff classification of night lights from Taiwan.
NY F84628 April 5, 2000 CLA-2-94:RR:NC:2:227 F84628 CATEGORY: Classification TARIFF NO.: 9405.40.8000 Mr. Orlando Rodriguez Almacenes Pitusa P.O. Box 839 Hato Rey Station San Juan, PR 00919-0839 RE: The tariff classification of night lights from Taiwan. Dear Mr. Rodriguez: In your letter dated March 13, 2000, you requested a tariff classification ruling. The subject merchandise, based on the information submitted, consists of the following plastic lamps: an electroluminescent night light, item number W-14-F-0051, that features an arch-shaped panel with plug for insertion into a wall socket. an electric night light, item number W-14-F-0226, that consists of a shade affixed to a small light fixture with bulb, plug and on-off light switch. The applicable subheading for these plastic night lamps 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