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F861152000-05-17New 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

25 years

Data compiled from CBP CROSS Rulings, CourtListener (CIT/CAFC) · As of 2026-05-02 · Updates real-time

Summary

The tariff classification of an electric light set from Taiwan.

Ruling Text

NY F86115 May 17, 2000 CLA-2-94:RR:NC:2:227 F86115 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 19, 2000, you requested a tariff classification ruling. The sample submitted consists of an electrical light set, item number 51059, that measures approximately 8 ½ feet in length and possesses 10 sockets with miniature light bulbs. It is noted that each bulb will be covered with a Chinese lantern featuring an interior metal support and measuring about 3 ½ inches in height. The applicable subheading for this electric light set, item number 51059, 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