U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Data compiled from CBP CROSS Rulings, CourtListener (CIT/CAFC) · As of 2026-04-29 · Updates real-time
The tariff classification of a Light String Set from China
N238935 March 14, 2013 CLA-2-94:OT:RR:NC:1:110 CATEGORY: Classification TARIFF NO.: 9405.40.8000 Ms. Lynn Schab Liss Global, Inc. 7746 Dungan Road Philadelphia, PA 19111 RE: The tariff classification of a Light String Set from China Dear Ms. Schab: In your letter dated February 25, 2013, you requested a tariff classification ruling. A sample was submitted with your letter and will be returned. The merchandise is described as the Orange C7 Flicker Light Set, Liss Item number 9025900, and Mfg. Item number ES65-035. The item is a light string comprised of two black insulated wire conductors twisted together and incorporating seven orange clear glass lamps. The orange C7 flickering lamps are rated 1 watt (W). The light string measures 7 feet in length and contains two-prong fused plug on one end, and two-prong socket on the other end. The item is designed for indoor/outdoor use. The light string set will be packaged in a color box. The applicable subheading for the Orange C7 Flicker Light Set, Liss Item number 9025900, Mfg. Item number ES65-035 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 Hope Abada at (646) 733-3016. Sincerely, Thomas J. Russo Director National Commodity Specialist Division