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The tariff classification of night-lights from China and Taiwan and light bulbs from Taiwan.
Issued April 6, 2001 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardG8 G88388 (April 6, 2001)
Tariff classification
HTS codes: 9405.40.8000, 8539.22.8060
Product description
The applicable subheading for the plastic night-lights will be 9405.40.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other electric lamps and lighting fittings, other. The rate of duty will be 3.9 percent ad valorem.
CBP rationale
The applicable subheading for the plastic night-lights will be 9405.40.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other electric lamps and lighting fittings, other. The applicable subheading for the light bulbs will be 8539.22.8060, HTS, which provides for electrical filament or discharge lamps…other filament lamps…other, of a power not exceeding 200 W and for a voltage exceeding 100 V: of a power not exceeding 150 W: other.
Full text
NY G88388 April 6, 2001 CLA-94-2:RR:NC:2:227 G88388 CATEGORY: Classification TARIFF NO.: 9405.40.8000; 8539.22.8060 Ms. Alice Liu Atico International USA, Inc. 501 South Andrews Avenue Ft. Lauderdale, FL 33301 RE: The tariff classification of night-lights from China and Taiwan and light bulbs from Taiwan. Dear Ms. Liu: In your letter dated March 8, 2001, you requested a tariff classification ruling. Samples are being returned as requested. The samples submitted consist of plastic night-lights of various shapes and designs, item numbers C14F-0091, C14F-0098, W14F-0001, W14F-0054 and W14F-0222; and a package of incandescent 4-Watt light bulbs, item number W14E-0424, that is designed to be used with 120 volts. The applicable subheading for the plastic night-lights will be 9405.40.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other electric lamps and lighting fittings, other. The rate of duty will be 3.9 percent ad valorem. The applicable subheading for the light bulbs will be 8539.22.8060, HTS, which provides for electrical filament or discharge lamps…other filament lamps…other, of a power not exceeding 200 W and for a voltage exceeding 100 V: of a power not exceeding 150 W: other. The rate of duty will be 2.6 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
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