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H807712001-06-05New YorkClassification

The tariff classification of electric lights from the Philippines.

U.S. Customs and Border Protection · CROSS Database · 2 HTS codes referenced

Cross-Source Intelligence

Primary HTS Code

9405.40.8000

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Court Cases

1 case

CIT & Federal Circuit

Ruling Age

24 years

Data compiled from CBP CROSS Rulings, CourtListener (CIT/CAFC) · As of 2026-04-30 · Updates real-time

Summary

The tariff classification of electric lights from the Philippines.

Ruling Text

NY H80771 June 5, 2001 CLA-2-94:RR:NC:2:227 H80771 CATEGORY: Classification TARIFF NO.: 9405.40.8000; 9405.40.6000 Ms. Linda C. Pearson Seasonal Specialties 11455 Valley View Rd. Eden Prairie, MN 55344 RE: The tariff classification of electric lights from the Philippines. Dear Ms. Pearson: In your letter dated May 15, 2001, you requested a tariff classification ruling. The subject merchandise consists of the following articles: two electric light clusters for indoor/outdoor use (style numbers 71284, sample enclosed, and 71285) that feature an electrical wire harness possessing 100 light strands. These strands, containing 100 miniature sockets with orange and purple-colored light bulbs respectively, are wrapped around the central harness to form a cluster of lights. two wreath-shaped lights for indoor/outdoor use that measure about 18 inches across their breadth. These lights (style numbers 71315, sample enclosed, and 71314) possess green-colored and black-colored metal frameworks respectively. Further, each article has two electrical wire harnesses, affixed to the framework via plastic clips, that possess light strands of 200 miniature sockets with orange and purple-colored light bulbs respectively. It is stated that these electric lights will be packaged for Halloween use. Although this merchandise will be packaged for use during the above season, it is not considered to be festive for tariff purposes. The applicable subheading for the electric light clusters, style numbers 71284 and 71285, 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. The applicable subheading for the wreath-shaped lights, style numbers 71315 and 71314, will be 9405.40.6000, HTS, which provides for other electric lamps and lighting fittings: of base metal: other. The rate of duty will be 6 percent ad valorem. Articles classifiable under subheadings 9405.40.8000 and 9405.40.6000, HTS, which are products of the Philippines are currently entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP, however, is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check the Customs Web site at www.customs.gov. At the Web site, click on "CEBB" and then search for the term "GSP". 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