U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Data compiled from CBP CROSS Rulings, CourtListener (CIT/CAFC) · As of 2026-05-02 · Updates real-time
The tariff classification of a decorative light from China.
NY L89521 January 3, 2006 CLA-2-94:RR:NC:1:108 L89521 CATEGORY: Classification TARIFF NO.: 9405.40.8000 Ms. Lorianne Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of a decorative light from China. Dear Ms. Aldinger: In your letter dated December 5, 2005, you requested a tariff classification ruling. Sample is being returned as requested. The submitted sample is a decorative light (item number 943320), referred to as the “Organza Light Set,” which measures approximately 31 ½ inches in length by 6 ¼ inches in diameter. This merchandise consists of a light set, featuring either 35 miniature clear, green, blue, or orange light bulbs, with plastic lamp-holders and open-top cylindrical-plastic lamp protectors. This light set is contained within a tubular housing of translucent organza fabric, which features at each end a textile-covered ring-shaped metal frame, as well as a textile ribbon for securing the light set. It is noted that the light set’s wire harness emanates from the textile housing for connection to an outlet. The applicable subheading for this decorative light will be 9405.40.8000, Harmonized Tariff Schedule of the United States (HTSUS), 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. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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