10 newer rulings cite the same tariff codes.
Classification can shift over time. Review the more recent rulings below before relying on this one.
The tariff classification of a neon light kit from China.
Issued May 9, 1997 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardB8 B84548 (May 9, 1997)
Tariff classification
HTS codes: 9405.40.8000
Headings: 9405
Product description
a neon light kit which consists of a plastic flexible lighting mechanism with a 12V DC power source. It is designed to be installed in either auto or marine vehicles for such purposes as interior accent lighting and decorative stripping. You state that this item should be properly classified under subheading 8512.20.20, Harmonized Tariff Schedule of the United States (HTS), which provides for other lighting or visual signalling equipment. However, since this light is designed only to serve a decorative purpose, it cannot be regarded as lighting or visual signalling equipment under heading 8512, HTS, and, therefore, consideration of classification under the above subheading is precluded.
CBP rationale
The applicable subheading for this neon light kit will be 9405.40.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other electric lamps and lighting fittings.
Full text
NY B84548 May 9, 1997 CLA-2-94:RR:NC:2: 227 B84548 CATEGORY: Classification TARIFF NO.: 9405.40.8000 Mr. Kevin Egan E. Besler & Company Customs Broker P.O. Box 66361 Chicago, IL 60666-0361 RE: The tariff classification of a neon light kit from China. Dear Mr. Egan: In your letter received in this office on April 17, 1997, on behalf of Blazer International Inc., you requested a tariff classification ruling. The subject merchandise is a neon light kit which consists of a plastic flexible lighting mechanism with a 12V DC power source. It is designed to be installed in either auto or marine vehicles for such purposes as interior accent lighting and decorative stripping. You state that this item should be properly classified under subheading 8512.20.20, Harmonized Tariff Schedule of the United States (HTS), which provides for other lighting or visual signalling equipment. However, since this light is designed only to serve a decorative purpose, it cannot be regarded as lighting or visual signalling equipment under heading 8512, HTS, and, therefore, consideration of classification under the above subheading is precluded. The applicable subheading for this neon light kit will be 9405.40.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other electric lamps and lighting fittings. The rate of duty will be 3.9 percent ad valorem. 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 George Kalkines at 212-466-5794. Sincerely, Gwenn Klein Kirschner Chief, Special Products Branch National Commodity Specialist Division
More rulings on the same tariff codes
Protest and Application for Further Review No 4601-15-101369; Classification of lava lamps; Revocation of NY J85271 and NY H82040 by operation of law
The tariff classification of a snowflake light string from China
The tariff classification of an LED spotlight from China
The tariff classification of LED light stake set from China
The tariff classification of a solar spot light from China
The tariff classification of mercury glass canisters with LED lights from China
The tariff classification of a light string from China
The tariff classification of a light string from China
The tariff classification of a night light shade cover and a night light from China
The tariff classification of LED spotlights from China
Follow B84548
Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.
One email per day at most. Confirm your address once, unsubscribe anytime.
Searching CBP rulings the smart way
Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.