U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Data compiled from CBP CROSS Rulings, CourtListener (CIT/CAFC) · As of 2026-04-28 · Updates real-time
The tariff classification of an electric light from China.
NY H82172 June 29, 2001 CLA-2-94:RR:NC:2:227 H82172 CATEGORY: Classification TARIFF NO.: 9405.40.8000 Ms. Barbara Y. Wierbicki Tompkins & Davidson, LLP Counselors at Law One Astor Plaza 1515 Broadway New York, NY 10036-8901 RE: The tariff classification of an electric light from China. Dear Ms. Wierbicki: In your letter dated June 7, 2001, on behalf of Avon Products, Inc., you requested a tariff classification ruling. Sample is being returned as requested. The sample submitted is a plastic electric light, referred to as the “Aqua Bubbler Lamp” (item number PP 226841), that measures approximately 14 inches in overall height. It consists of a clear transparent cylindrical-shaped plastic container, measuring about 10 inches high with a diameter of 3 inches, that is designed to hold water and four molded plastic fish. The container is finished with a cylinder-like removable cap and affixed to a base that measures about 4 inches high with a bottom diameter of 6 inches, all constructed of a faux bronze plastic resin material. The base contains five small varied-colored light bulbs and a motorized air pump operated via an AC adapter. There is a plastic nozzle with variously sized holes that is designed to be inserted into the bottom of the container. When the pump is activated, bubbles are created as the air passes through the holes of the nozzle insert, while the variously colored light bulbs simultaneously illuminate the water-filled container in alternating sequence. The applicable subheading for this plastic electric light will be 9405.40.8000, Harmonized Tariff Schedule of the United States (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