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I831312002-07-10New YorkClassification

The tariff classification of electric light sets from China.

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

23 years

Data compiled from CBP CROSS Rulings, CourtListener (CIT/CAFC) · As of 2026-04-28 · Updates real-time

Summary

The tariff classification of electric light sets from China.

Ruling Text

NY I83131 July 10, 2002 CLA-2-94:RR:NC:2:227 I83131 CATEGORY: Classification TARIFF NO.: 9405.40.8000 Ms. Jenny Davenport Wal-Mart Stores, Inc. Mail Stop #0410-L-32 601 N. Walton Bentonville, AR 72716-0410 RE: The tariff classification of electric light sets from China. Dear Ms. Davenport: In your letter dated June 13, 2002, you requested a tariff classification ruling. Samples are being returned as requested. The samples submitted consist of the following electric light sets for use during the Christmas season: style number 76-756M, an electrical net-shaped green wire harness that measures approximately 7 ½ feet in length by 8 inches in width and possesses 150 plastic sockets with multicolored light bulbs; style number 82505WM, an electrical green wire harness that measures approximately 83 feet in length and possesses 200 plastic sockets with miniature multicolored light bulbs; style number 78-971M, two electrical green wire harnesses which together measure about 18 feet in length and possess 400 plastic sockets with miniature multicolored light bulbs in three-piece clusters; style number 66-596M, three electrical green wire harnesses which together measure about 114 feet in length and possess 450 plastic sockets with miniature multicolored light bulbs. It is stated that the light sets, styles 76-756M and 82505WM, will be primarily used to decorate the outside area of the home in noting that they can also be used to decorate the mantelpieces or stairways inside the home. Moreover, it is stated that the light sets, style numbers 78-971M and 66-596M, can be used to decorate Christmas trees as well as the outside area of the home such as the windows and fences. The applicable subheading for these electric light sets will be 9405.40.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other electric lamps and lighting fittings, other than of 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 646-733-3028. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

Ruling History

Modified byH070667