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N1546952011-03-29New YorkClassification

The tariff classification of pathway lights 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

15 years

5 related rulings

Data compiled from CBP CROSS Rulings, CourtListener (CIT/CAFC) · As of 2026-04-29 · Updates real-time

Summary

The tariff classification of pathway lights from China.

Ruling Text

N154695 March 29, 2011 CLA-2-94:OT:RR:NC:1:110 CATEGORY: Classification TARIFF NO.: 9405.40.8000 Ms. Julie Hsia Santa’s Best Craft, Ltd. 204 Spring Hill Road Trumbull, CT 06611 RE: The tariff classification of pathway lights from China. Dear Ms. Hsia: In your letter dated March 16, 2011, you requested a tariff classification ruling. The merchandise under consideration consists of three styles of pathway lights, item numbers 72211, 72210, and 72220. Samples were submitted with your ruling request and will be returned to you. Item number 72211 is also referred to as the 6 LED (light emitting diodes) Lights Color Changing Snowflake Pathway Set. It is comprised of three green insulated conductors measuring approximately 11½ feet long and featuring 6 LED lamps evenly spaced along 10 feet of the light string. Each LED lamp is encased in a plastic bulb cover shaped to resemble a snowflake measuring approximately 7 inches in diameter. At one end of the light string is an 18 inch lead wire with a two-prong polarized plug. The lead wire also features a control box used to select among eight different pre-set light patterns including a static light setting. Included with this light string are six 10 inch removable plastic lawn stakes that may be connected to each bulb cover in order to stake the light string in the ground. The Snowflake Path Set is designed for indoor or outdoor use, and when not staked in the ground, this light string may be draped, hung or displayed in various areas of the home (e.g., rain gutters, eaves, railings, etc.). Item number 72210, referred to as the 8 LED Lights Color Changing G-90 Pathway Set, is a light string comprised of three green insulated conductors measuring approximately 10¾ feet long and featuring 8 LED lamps evenly spaced along 9¼ feet of the light string. Each LED lamp is encased in flame-shaped plastic bulb covers measuring approximately 5 inches high and 3 inches in diameter at their widest points. At one end of the light string is an 18 inch lead wire with a two-prong polarized plug and an 8 function control box including a static light setting; it is packaged with eight plastic 10 inch lawn stakes that may be connected to each bulb cover in order to stake the light string in the ground. The G-90 Pathway Set is designed for indoor or outdoor use, and when not staked in the ground, this light string may be draped, hung or displayed in various areas of the home (e.g., rain gutters, eaves, railings, etc.). Item number 72220, the 16 LED Lights color Changing G-35 Pathway Set is a light string consisting of three green insulated conductors measuring approximately 14 foot long with 16 LED lamps strung along 12½ feet of the light string. The LED lamps are each encased in flame-shaped plastic bulb covers measuring approximately 2 inches high and 1¼ inches in diameter at their widest points. This light string provides an 18 inch lead wire with a two-prong polarized plug and an 8 function control box including a static light setting; it is packaged with 16 plastic 10 inch lawn stakes that may be connected to each bulb cover in order to stake the light string in the ground. The G-35 Pathway Set is designed for indoor or outdoor use, and when not staked in the ground, this light string may be draped, hung or displayed in various areas of the home (e.g., rain gutters, eaves, railings, etc.). Item numbers 72211, 72210, and 72220 are light strings also known as electric garlands. Electric garland was defined in HQ Ruling 963311 as “an article…able to be hung or displayed and is composed of a string of light bulbs which are powered by an electrical source either attached by a battery, cord, or plug.” The applicable subheading for the pathway lights, item numbers 72211, 72210, and 72220, will be 9405.40.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Lamps and lighting fittings…: 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

Related Rulings for HTS 9405.40.80.00

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