The Product
- A plug-in night light, mostly plastic, with a two-prong polarized plug that goes into a wall receptacle.
- The socket holds an E12 incandescent light bulb.
- A plastic shade on top is shaped like Jack Skellington from The Nightmare Before Christmas wearing a Santa-style hat.
- Measures about 2.5 x 2.5 x 4 inches.
CBP's Ruling
| Item | HTS code | CBP's description of the line |
|---|---|---|
| Jack Holiday Bulb Night light | HTS 9405.49.0000 | Luminaires and lighting fittings…, and parts thereof not elsewhere specified or included: Other electric luminaires and lighting fittings: Other |
Explanation
Heading 9405 names luminaires and lighting fittings not specified or included elsewhere in the schedule. CBP agreed with the subheading the requester suggested and placed the night light, an electric plug-in light with an incandescent bulb under a plastic shade, on the line for other electric luminaires and lighting fittings.
The letter also notes. The letter leaves for ruling N349163 the separate question of whether the night light qualifies for the provision covering utilitarian articles shaped as a three-dimensional symbol clearly associated with a US holiday.
Does this apply to your product?
It likely does if you can answer yes to each of these:
- Is it an electric night light that plugs into a wall outlet?
- Does its socket hold an incandescent bulb?
- Does a decorative plastic shade sit over the bulb?
A no to any of them can mean a different code. A licensed broker can classify your product.
The code today
| HTS code | In today's schedule | Where it sits | Today's duty |
|---|---|---|---|
| 9405.49.0000 | ✓ Still in the schedule | Heading 9405 | Today's duty from China |
Checked against today's tariff schedule. The duty calculator opens with the code and country filled in.
Related rulings
Rulings N324563, N326082 and N334432 put lighting sets and lighting fixtures on the same line for other electric luminaires and lighting fittings.
Borderless, a licensed U.S. customs brokerage, summarized CBP ruling N348534 in plain English and checked its codes against the letter and today's tariff schedule. A ruling applies only to goods that match its facts; our terms explain the rest. Terms