Base
N2584322014-10-30New YorkClassification

The tariff classification of a light string 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

11 years

Data compiled from CBP CROSS Rulings, CourtListener (CIT/CAFC) · As of 2026-05-02 · Updates real-time

Summary

The tariff classification of a light string from China

Ruling Text

N258432 October 30, 2014 CLA-2-94:OT:RR:NC:N4:110 CATEGORY: Classification TARIFF NO.: 9405.40.8000 Ms. Tonja Davenport Dollar General Corp. 100 Mission Ridge Goodlettsville, TN 37072-2170 RE: The tariff classification of a light string from China Dear Ms. Davenport: In your letter dated October 15, 2014, you requested a tariff classification ruling. The item under consideration is a light string identified as the “10 Lite Multi Color Light String Set,” SKU number 15108501. A sample was submitted with your ruling request and will be returned to you. The light string consists of two green insulated conductors containing ten lamp-holders. Each lamp-holder contains a Light Emitting Diode (LED) lamp, equally spaced along the 8 feet long light string. The light string contains globe shaped G40 bulbs of various colors that are made of transparent plastic. One end of the light string contains a 24 inch lead wire with a two-prong plug, and a socket rated for 125 volt (V) with two 3 amp (A) fuses. The other end contains a two-prong socket. The light string may be connected end-to-end with additional light strings and it is designed for indoor/outdoor use. The applicable subheading for the “10 Lite Multi Color Light String Set,” SKU number 15108501, 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 hope.abada@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division