J85493 J8 Ruling Active

The tariff classification of an electric lamp from China.

Issued June 19, 2003 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9405.40.8000

Headings: 9405

Product description

The submitted sample is an oblong-shaped plastic battery-operated lamp that measures approximately 5 ¼ inches long by 3 ½ inches wide at its maximum length and width. It features a top push button light mechanism and frontal translucent light cover. It is designed to be affixed to different sites in the home. Although it is referred to as a “toy light,” it is found not to be dedicated for use only with toys, thereby precluding classification under the tariff heading which provides for other toys and their parts and accessories.

CBP rationale

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

Full text

NY J85493 June 19, 2003 CLA-2-94:RR:NC:2:227 J85493 CATEGORY: Classification TARIFF NO.: 9405.40.8000 Mr. John Alpine W.E.S.T. Forwarding Services 7010 Engle Road, Ste. 107 Middleburg Heights, OH 44130 RE: The tariff classification of an electric lamp from China. Dear Mr. Alpine: In your letter dated June 2, 2003, on behalf of Step 2, Inc., you requested a tariff classification ruling. The submitted sample is an oblong-shaped plastic battery-operated lamp that measures approximately 5 ¼ inches long by 3 ½ inches wide at its maximum length and width. It features a top push button light mechanism and frontal translucent light cover. It is designed to be affixed to different sites in the home. Although it is referred to as a “toy light,” it is found not to be dedicated for use only with toys, thereby precluding classification under the tariff heading which provides for other toys and their parts and accessories. The applicable subheading for this plastic electric lamp will be 9405.40.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other electric lamps and lighting fittings, other than of base metal. 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 646-733-3028. 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 →