Base
N2736942016-03-25New YorkClassification

The tariff classification of a snowflake 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

10 years

1 related ruling

Data compiled from CBP CROSS Rulings, CourtListener (CIT/CAFC) · As of 2026-04-30 · Updates real-time

Summary

The tariff classification of a snowflake light string from China

Ruling Text

N273694 March 25, 2016 CLA-2-94:OT:RR:NC:N4:110 CATEGORY: Classification TARIFF NO.: 9405.40.8000 Ms. Julie Hsia Nicolas Holiday Inc. 204 Spring Hill Road Trumbull, CT 06611 RE: The tariff classification of a snowflake light string from China Dear Ms. Hsia: In your letter dated March 4, 2016, you requested a tariff classification ruling. Item number 78966 is described as the General Electric Random Sparkle 150 snowflake icicle-style lights. The light string measures 9 feet in length and has 10 hanging plastic snowflakes shaped lamp, evenly spaced throughout the light string. The snowflakes lamp covers measure 7 inches by 9.25 inches and illuminated by 150 incandescent clear miniature light bulbs. The light string is comprised of a white cord set with a fused plug, a 24 inches lead wire and a 3 inch end connector plug. The light strings may be connected end-to-end with three additional light strings and it is designed for indoor and outdoor use. The General Electric Random Sparkle 150 snowflake icicle-style lights is a light string also known as an electric garland. Electric garland was defined in Ruling 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 General Electric Random Sparkle 150 snowflake icicle-style lights, item number 78966, 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, Deborah C. Marinucci Acting Director National Commodity Specialist Division

Related Rulings for HTS 9405.40.80.00

Other CBP classification decisions referencing the same tariff code.