U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Data compiled from CBP CROSS Rulings, CourtListener (CIT/CAFC) · As of 2026-05-21 · Updates real-time
The tariff classification of light sets from Hong Kong
NY G86374 February 20, 2001 CLA-2-94:RR:NC:2:227 G86374 CATEGORY: Classification TARIFF NO.: 9405.40.8000 Mr. Ted Weiss T.H. Weiss, Inc. 2 Johnson Road Lawrence, NY 11559 RE: The tariff classification of light sets from Hong Kong Dear Mr. Weiss: In your letter dated January 12, 2001, on behalf of American Tack & Hardware, you requested a tariff classification ruling. From your letter and the samples submitted, the articles in question, entitled “Halogen Lighting Kit”, are electric light units designed to be installed in cabinets and furniture. The principal difference between the kits is the number of lights in the set. The samples are identified as follows: Model SR60LCS- 2 lights with 20 watt bulbs each in a plastic housing, a 60 watt remote mount transformer, a polarized power plug, on/off cord switch and a power block. Model SW60HC3- 3 lights with 20 watt bulbs each in a plastic housing, a 60 watt plug-in transformer, a polarized power plug, on/off cord switch and a power block. Model SR120LCS- 4 lights with 20 watt bulbs each in a plastic housing, a 60 watt remote mount transformer, a polarized power plug, on/off cord switch and a power block. Model SR120LC5- 5 lights with 20 watt bulbs each in a plastic housing, a 60 watt remote mount transformer, a polarized power block, on/off cord switch and a power block. The applicable subheading for the above light sets will be 9405.40.8000, HTS, which provides for other electric lamps and lighting fittings of other than base metal. 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