U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Data compiled from CBP CROSS Rulings, CourtListener (CIT/CAFC) · As of 2026-05-01 · Updates real-time
The tariff classification of a tap light from China.
N007579 March 7, 2007 CLA-2-94:RR:NC:1:110 CATEGORY: Classification TARIFF NO.: 9405.40.8000 Mr. Raymond Quiles Savant Customs Brokers & Freight Forwarders, Inc. 11 Broadway, Suite 1068 New York, NY 10004 RE: The tariff classification of a tap light from China. Dear Mr. Quiles: In your letter dated February 23, 2007, you requested a tariff classification ruling on behalf of your client, Daves International Imports Incorporated. The merchandise under consideration is a remote control tap light. A sample of the tap light and remote was submitted with your ruling request and will be returned to you. This light is a battery-powered disk-shaped plastic tap light, which measures approximately 5½ inches in diameter by 2 inches in height. The tap light is constructed of a frosted plastic dome mounted within a plastic ring around its perimeter. On the bottom of the light is a battery door and a teardrop shaped mounting hole. Under the plastic dome is a populated printed circuit board (PCB), which features 5 LEDs (Light Emitting Diodes) and a push-button switch. The light can be illuminated by depressing the plastic dome, thereby activating the push-button switch, or by the provided RF (Radio Frequency) hand-held remote control. The remote control is a battery-powered single button control with a small swivel snap hook. The tap light can be affixed to any flat surface virtually anywhere. Products utilizing radio frequencies are under the jurisdiction of the Federal Communications Commission (FCC). We suggest that you contact them with any questions pertaining to FCC restrictions for this product at the following address: Federal Communications Commission Chief Compliance Division Compliance and Information Bureau 1919 M St., N.W. Washington, DC 20554 The applicable subheading for the remote control tap light will be 9405.40.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Lamps and lighting fittings…not elsewhere specified or included…Other electric lamps and lighting fittings: Other.” The general 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 Thomas Campanelli at 646-733-3016. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division