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F858522000-04-28New YorkClassification

The tariff classification of an electric light set from Taiwan.

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 2026-05-20 · Updates real-time

Summary

The tariff classification of an electric light set from Taiwan.

Ruling Text

NY F85852 April 28, 2000 CLA-2-94:RR:NC:2:227 F85852 CATEGORY: Classification TARIFF NO.: 9405.40.8000 Ms. Rabia Tewari Delias 435 Hudson Street New York, NY 10014 RE: The tariff classification of an electric light set from Taiwan. Dear Ms. Tewari: In your letter dated April 11, 2000, you requested a tariff classification ruling. The sample submitted is an electric light set, known as the Glitter Star Light Strand (style number 51042), that consists of an electrical wire harness measuring approximately 8 feet long and containing ten sockets with miniature light bulbs. The bulbs of the set are covered with plastic varicolored star-shaped covers, measuring about 3 inches long by 3 inches wide by 2 inches deep, that simulate sparkling stars when illuminated. 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, 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