U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Primary HTS Code
9405.40.8000
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Court Cases
1 case
CIT & Federal Circuit
Ruling Age
14 years
4 related rulings
Data compiled from CBP CROSS Rulings, CourtListener (CIT/CAFC) · As of 2026-06-24 · Updates real-time
The tariff classification of light string sets from China.
N178816 August 17, 2011 CLA-2-94:OT:RR:NC:1:110 CATEGORY: Classification TARIFF NO.: 9405.40.8000 Ms. Julie Hsia Santa's Best Crafts, Ltd. 204 Spring Hill Road Trumbull, CT 06611 RE: The tariff classification of light string sets from China. Dear Ms. Hsia: In your letter dated August 8, 2011, you requested a tariff classification ruling. The items under consideration are two styles of light strings, identified as the GE Energy Smart Solar LED C9 Multi Color/Warm White 50 Lights Sets, Item Numbers 95915 and 95916. Samples were submitted with your ruling request and will be returned to you. From the information and samples that you have provided, Item Numbers 95915 and 95916 are light strings consisting of a pair of twisted dark green insulated conductors measuring approximately 34 feet long incorporating 50 green lamp-holders equally spaced 8 inches apart along the light string. Each lamp-holder incorporates an LED lamp with faceted plastic large C-9 size lamp covers. Item Number 95915 features multicolor lamp covers and Item Number 95916 has clear lamp covers. At the end of the light strings are solar panel power supplies with a three position push-button switch for steady on, off or flashing and a photocell, which is also programmed to turn the lights on automatically at dusk and off at dawn. These light strings are advertised for use during the Christmas holiday season. They are of a kind used to decorate around the household (e.g. home, bushes, railings, etc.). Item Numbers 95915 and 95916 are light strings also known as electric garland. Electric garland was defined in HQ 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 GE Energy Smart Solar LED C9 Multi Color/Warm White 50 Lights Sets, Item Numbers 95915 and 95916, will be will be 9405.40.8000, 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
Other CBP classification decisions referencing the same tariff code.