6 newer rulings cite the same tariff codes.

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

R03427 R0 Ruling Active

The tariff classification of Christmas tree light sets from China.

Issued March 27, 2006 by U.S. Customs and Border Protection.

Cite this ruling

Copies to clipboard

R0 R03427 (March 27, 2006)

Tariff classification

HTS codes: 9405.30.00

Headings: 9405

Product description

The subject merchandise, based on the submitted information, is battery-operated Christmas tree light sets (item number W073BA02607) for indoor use. Each set, measuring about 7 ? feet in length, consists of an electrical green-wire harness with sockets containing 20 clear LED lamps. These light sets, which feature a battery case with an on/off switch, have plastic light covers in the following styles: red diamonds, red stars, red facets, or multicolored (red, green, and yellow) globes.

CBP rationale

The applicable subheading for these Christmas tree light sets will be 9405.30.00, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Lamps and lighting fittings…Lighting sets of a kind used for Christmas trees.

Full text

NY R03427 March 27, 2006 CLA-2-94:RR:NC:1:108 R03427 CATEGORY: Classification TARIFF NO.: 9405.30.00 Mr. Troy D. Crago Atico International (USA), Inc. 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of Christmas tree light sets from China. Dear Mr. Crago: In your letter dated March 10, 2006, you requested a tariff classification ruling. The subject merchandise, based on the submitted information, is battery-operated Christmas tree light sets (item number W073BA02607) for indoor use. Each set, measuring about 7 ? feet in length, consists of an electrical green-wire harness with sockets containing 20 clear LED lamps. These light sets, which feature a battery case with an on/off switch, have plastic light covers in the following styles: red diamonds, red stars, red facets, or multicolored (red, green, and yellow) globes. The applicable subheading for these Christmas tree light sets will be 9405.30.00, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Lamps and lighting fittings…Lighting sets of a kind used for Christmas trees. The rate of duty will be 8 percent ad valorem. 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 Michael Contino at 646-733-3014. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

Follow R03427

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.