F83437 F8 Ruling Active

The tariff classification of a night light from Taiwan.

Issued March 29, 2000 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9405.40.8000

Headings: 9405

Product description

It features a shade, which is designed to cover the front portion of the lamp, that is composed of natural flower parts pressed between a plastic base and paper covering. There is also a metal clip, affixed to the top portion of the shade’s metal frame, that is secured to the plastic lamp unit possessing a light bulb. At the lamp’s base, there is an on-off light switch as well as an electrical plug for insertion into a wall receptacle.

CBP rationale

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

Full text

NY F83437 March 29, 2000 CLA-2-94:RR:NC:2:227 F83437 CATEGORY: Classification TARIFF NO.: 9405.40.8000 Ms. Nikki Winterhelt Nikki Winterhelt Creations 601 1370 Duchess Avenue West Vancouver, B.C. V7T IH6 RE: The tariff classification of a night light from Taiwan. Dear Ms. Winterhelt: In your letter received in this office on March 9, 2000, you requested a tariff classification ruling. The sample submitted is a night light that measures approximately 4 inches in height. It features a shade, which is designed to cover the front portion of the lamp, that is composed of natural flower parts pressed between a plastic base and paper covering. There is also a metal clip, affixed to the top portion of the shade’s metal frame, that is secured to the plastic lamp unit possessing a light bulb. At the lamp’s base, there is an on-off light switch as well as an electrical plug for insertion into a wall receptacle. The applicable subheading for this night light will be 9405.40.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other electric lamps and lighting fittings, other. The general 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

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →