The tariff classification of a polturethane cigarette casefrom Macau and a disposable cigarette lighter from Hong Kong.
Issued January 26, 1990 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4202.32.2000, 9613.10.0000
Product description
The cigarette tote is a product of Macau and the disposable lighter is a product of Hong Kong.
CBP rationale
The applicable subheading for the cigarette case will be 4202.32.20000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of a kind normally carried in the handbag, with outer surface of plastic sheeting, other. The applicable subheading for the disposable cigarette lighter will be 9613.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for cigarette lighters and other lighters, whether or not mechanical or electrical, pocket lighters, gas fueled, non-refillable.
Full text
NY 848556 JANUARY 26, 1990 CLA-2-96:S:N:N1:231 CATEGORY: Classification TARIFF NO.: 4202.32.2000, 9613.10.0000 Ms. Bridget Caldwell W.G. Carroll & Co., Inc. 2 Whitaker Street Suite 201 Savannah, GA 31402 RE: The tariff classification of a polturethane cigarette case from Macau and a disposable cigarette lighter from Hong Kong. Dear Ms. Caldwell: In your letter dated January 2, 1990 you requested a tariff classification ruling. The sample submitted consists of a polyurethane plastic cigarette tote with an outside pocket containing a disposable cigarette lighter. The cigarette tote is a product of Macau and the disposable lighter is a product of Hong Kong. The applicable subheading for the cigarette case will be 4202.32.20000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of a kind normally carried in the handbag, with outer surface of plastic sheeting, other. The duty rate will be 20 percent ad valorem. Articles classifiable under subheading 4202.32.2000, HTS, which are products of Macau are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The applicable subheading for the disposable cigarette lighter will be 9613.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for cigarette lighters and other lighters, whether or not mechanical or electrical, pocket lighters, gas fueled, non-refillable. The rate of duty will be 10 percent ad valorem. Articles classifiable under subheading 9613.10.0000, HTS, which are products of Hong Kong are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport
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