N168495 N1 Ruling Active

The tariff classification of nightlights from China.

Issued June 23, 2011 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9817.95.05, 9405.40.8000

Headings: 9405, 9817

Product description

Item number 333822 is the Santa and Fireplace Night Light. It consists of a nightlight made of plastic with a two-prong polarized plug, on/off toggle switch and a C7 size filament lamp. Atop the nightlight is a three-dimensional Christmas scene cover made of plastic depicting a fireplace measuring approximately 3¼ inches wide by 3¾ inches tall by 1½ inches deep. The fireplace is flanked by a full body Santa Claus, Christmas tree, wrapped gift boxes and stockings. Item number 333815 is the Gingerbread Night Light. It consists of a nightlight made of plastic with a two-prong polarized plug, on/off rocker switch and a C7 size filament lamp. Atop the nightlight is a three-dimensional Christmas scene cover made of clear plastic depicting a snow globe, within which is a glitter filled liquid over a picture of a gingerbread house. This cover measures approximately 3½ inches wide by 5 inches tall by 1½ inches deep. In front of the plastic snow globe is a full body gingerbread man wearing a Santa Claus hat and holding a candy cane. Item number 333839 is the Skinny Santa Shimmer Night Light. It consists of a nightlight made of plastic with a two-prong polarized plug, on/off toggle switch and a C7 size filament lamp. Atop the nightlight is a three-dimensional Christmas scene cover made of clear plastic depicting a waving Santa Claus with a glitter filled liquid body standing on a snow covered mound and holding a Christmas tree. The cover measures approximately 2 inches wide by 8½ inches tall by 2 inches deep. The three nightlights are classifiable under subheading 9405.40.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Lamps and lighting fittings…: Other electric lamps and lighting fittings: Other.” However, all three nightlights are decorated with three-dimensional symbols or motifs closely associated with Christmas, a specific holiday in the United States. From the information and documentation you provided, these items will be marketed, di

CBP rationale

a candy cane. Item number 333839 is the Skinny Santa Shimmer Night Light. It consists of a nightlight made of plastic with a two-prong polarized plug, on/off toggle switch and a C7 size filament lamp. Atop the nightlight is a three-dimensional Christmas scene cover made of clear plastic depicting a waving Santa Claus with a glitter filled liquid body standing on a snow covered mound and holding a Christmas tree. The cover measures approximately 2 inches wide by 8½ inches tall by 2 inches deep. The three nightlights are classifiable under subheading 9405.40.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Lamps and lighting fittings…: Other electric lamps and lighting fittings: Other.” However, all three nightlights are decorated with three-dimensional symbols or motifs closely associated with Christmas, a specific holiday in the United States. From the information and documentation you provided, these items will be marketed, displayed, advertised and sold for and during the Christmas holiday season. Therefore, they are eligible for duty-free treatment under subheading 9817.95.05, HTSUS. The applicable subheading for the three nightlights, item numbers 333822, 333815 and 333839 will be 9817.95.05, HTSUS, which provides for “Articles classifiable in subheadings…9405.20, 9405.40 or 9405.50, the foregoing meeting the descriptions set forth below: Utilitarian articles in the form of a three-dimensional representation of a symbol or motif clearly associated with a specific holiday in the United States.” The general rate of duty will be free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

Full text

N168495 June 23, 2011 CLA-2-94:OT:RR:NC:1:110 CATEGORY: Classification TARIFF NO.: 9405.40.8000; 9817.95.05 Ms. Martha De Castro Bed Bath & Beyond 650 Liberty Ave. Union, NJ 07083 RE: The tariff classification of nightlights from China. Dear Ms. De Castro: In your letter dated May 23, 2011, you requested a tariff classification ruling. The merchandise under consideration involves three nightlights, item numbers 333822, 333815 and 333839. Samples of all three were submitted with your ruling request and will be returned to you. Item number 333822 is the Santa and Fireplace Night Light. It consists of a nightlight made of plastic with a two-prong polarized plug, on/off toggle switch and a C7 size filament lamp. Atop the nightlight is a three-dimensional Christmas scene cover made of plastic depicting a fireplace measuring approximately 3¼ inches wide by 3¾ inches tall by 1½ inches deep. The fireplace is flanked by a full body Santa Claus, Christmas tree, wrapped gift boxes and stockings. Item number 333815 is the Gingerbread Night Light. It consists of a nightlight made of plastic with a two-prong polarized plug, on/off rocker switch and a C7 size filament lamp. Atop the nightlight is a three-dimensional Christmas scene cover made of clear plastic depicting a snow globe, within which is a glitter filled liquid over a picture of a gingerbread house. This cover measures approximately 3½ inches wide by 5 inches tall by 1½ inches deep. In front of the plastic snow globe is a full body gingerbread man wearing a Santa Claus hat and holding a candy cane. Item number 333839 is the Skinny Santa Shimmer Night Light. It consists of a nightlight made of plastic with a two-prong polarized plug, on/off toggle switch and a C7 size filament lamp. Atop the nightlight is a three-dimensional Christmas scene cover made of clear plastic depicting a waving Santa Claus with a glitter filled liquid body standing on a snow covered mound and holding a Christmas tree. The cover measures approximately 2 inches wide by 8½ inches tall by 2 inches deep. The three nightlights are classifiable under subheading 9405.40.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Lamps and lighting fittings…: Other electric lamps and lighting fittings: Other.” However, all three nightlights are decorated with three-dimensional symbols or motifs closely associated with Christmas, a specific holiday in the United States. From the information and documentation you provided, these items will be marketed, displayed, advertised and sold for and during the Christmas holiday season. Therefore, they are eligible for duty-free treatment under subheading 9817.95.05, HTSUS. The applicable subheading for the three nightlights, item numbers 333822, 333815 and 333839 will be 9817.95.05, HTSUS, which provides for “Articles classifiable in subheadings…9405.20, 9405.40 or 9405.50, the foregoing meeting the descriptions set forth below: Utilitarian articles in the form of a three-dimensional representation of a symbol or motif clearly associated with a specific holiday in the United States.” The general rate of duty will be free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Thomas Campanelli at (646) 733-3016. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

N360990 May 12, 2026

The tariff classification of a textile Halloween Basket from China

N358418 February 26, 2026

The tariff classification of a plastic bowl from China Ms. Lawrence In your letter dated February 2, 2026, you requested a tariff classification ruling. A sample and an import quote sheet was submitted with your request. The sample will be retained by this office. The item is referred to as a 3D Ghost Ramekin, SKU #43846501. The three-dimensional, round, white bowl is shaped like a ghost’s face. The item measures approximately 3.62 inches long by 3.62 inches wide by 2.17 inches high. The bowl is made from 50% melamine and 50% urea plastic materials. You have indicated that the bowl is food-safe, but it’s not dishwasher, microwave, or oven-safe. The item will be marketed and sold during the Halloween season. The volume capacity of the bowl is 6.4 fluid ounces. You refer to this item as a ramekin. A ramekin is an individual baking dish used in the oven. This article is a plastic bowl and is not heatproof. The applicable subheading for the Ghost bowl, SKU#43846501, will be 3924.10.2000, H

N353512 September 26, 2025

The tariff classification of ceramic cups and a ceramic coaster set from China

N349509 June 12, 2025

The tariff classification of a plastic water bottle from China

N349927 June 12, 2025

The tariff classification of ceramic tableware articles from China

N344509 December 17, 2024

The tariff classification of soap dispensers and bathroom holders from China

N341526 August 6, 2024

The tariff classification of ceramic incense burner sets from China

N339631 May 6, 2024

The tariff classification of plastic drinking vessels from China

N338282 February 27, 2024

The tariff classification of a ceramic cup and a plastic tumbler from China

N336997 December 13, 2023

The tariff classification of ceramic bowls and ceramic plates from China

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 →