811471 81 Ruling Active

The tariff classification of electric mini-light sculptures from China.

Issued July 7, 1995 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9405.40.6000

Headings: 9405

Product description

It is noted that each display consists of a string of mini-light sculptures, measuring about 8 inches high, which are constructed of heavy duty wire frames that are covered with plastic tubes of colored lights.

CBP rationale

The applicable subheading for these electric mini-light sculptures, item numbers 97025, 97026 and 97027, will be 9405.40.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for other electric lamps and lighting fittings of base metal.

Full text

NY 811471 July 7, 1995 CLA-2-94:S:N:N3:227 811471 CATEGORY: Classification TARIFF NO.: 9405.40.6000 Ms. Michele I. Smith Sears Merchandise Group 3333 Beverly Rd. Dept. 733IMP Hoffman Estates, IL 60179 RE: The tariff classification of electric mini-light sculptures from China. Dear Ms. Smith: In your letter dated May 30, 1995, you requested a tariff classification ruling. Sample is being returned as requested. The sample and photos submitted depict electric mini-light sculptures which are known as the "Star" light display (item number 97025), the "Sleigh with Reindeer" light display (item number 97026) and the "Candy Cane" light display (item number 97027). It is noted that each display consists of a string of mini-light sculptures, measuring about 8 inches high, which are constructed of heavy duty wire frames that are covered with plastic tubes of colored lights. The applicable subheading for these electric mini-light sculptures, item numbers 97025, 97026 and 97027, will be 9405.40.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for other electric lamps and lighting fittings of base metal. The rate of duty will be 7.3 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport

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