10 newer rulings cite the same tariff codes.

Classification can shift over time. Review the more recent rulings below before relying on this one.

D88498 D8 Ruling Active

The tariff classification of electric light sets from China.

Issued March 25, 1999 by U.S. Customs and Border Protection.

Cite this ruling

Copies to clipboard

D8 D88498 (March 25, 1999)

Tariff classification

HTS codes: 9405.40.8000

Headings: 9405

Product description

These harnesses are affixed in a manner to impart a ribbon- like pattern. It is stated to be used for decorating tree trunks, columns and trees. b) the drape light set, item number W74C1553, which is made up of an electrical wire harness with several light strands, possessing 140 miniature light bulbs, that hang in a drapery-like pattern. It is stated to be used for decorating the house.

CBP rationale

The applicable subheading for these electrical light sets will be 9405.40.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other electrical lamps and lighting fittings.

Full text

NY D88498 March 25, 1999 CLA-2-94:RR:NC:2:227 D88498 CATEGORY: Classification TARIFF NO.: 9405.40.8000 Ms. Ginny Poyer Atico International USA, Inc. P.O. Box 14368 Ft. Lauderdale, FL 33302 RE: The tariff classification of electric light sets from China. Dear Ms. Poyer: In your letter dated March 5, 1999, you requested a tariff classification ruling. Samples are being returned as requested. The samples submitted consist of the following plastic light sets: a) the woven ribbon light chaser set, item number W74Y1717, which is made up of three electrical wire harnesses that possess 150 sockets containing miniature light bulbs with control box. These harnesses are affixed in a manner to impart a ribbon- like pattern. It is stated to be used for decorating tree trunks, columns and trees. b) the drape light set, item number W74C1553, which is made up of an electrical wire harness with several light strands, possessing 140 miniature light bulbs, that hang in a drapery-like pattern. It is stated to be used for decorating the house. The applicable subheading for these electrical light sets will be 9405.40.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other electrical 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 212-637-7073. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

Follow D88498

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.