U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Data compiled from CBP CROSS Rulings, CourtListener (CIT/CAFC) · As of 2026-05-24 · Updates real-time
The tariff classification of an electric light set from China.
NY L80182 November 1, 2004 CLA-2-94:RR:NC:1:108 L80182 CATEGORY: Classification TARIFF NO.: 9405.40.8000 Ms. Yvonne M.W. Richardson The Millwork Trading Co., Ltd. 1372 Broadway, 2nd Floor New York, NY 10018 RE: The tariff classification of an electric light set from China. Dear Ms. Richardson: In your letter dated October 5, 2004, you requested a tariff classification ruling. Sample is being returned as requested. The submitted sample is an electric light set, referred to as the “Patio Lights” (style number 11612028), that is stated to measure approximately 10 feet in overall length. It consists of an electric wire harness that incorporates 10 sockets with clear miniature light bulbs. Each bulb has a globe-shaped paper light cover with an interior metal frame and an exterior floral-like motif. The applicable subheading for this light set 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 Michael Contino at 646-733-3014. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division