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859101 85 Ruling Active

The tariff classification of smokeless ashtrays from HongKong.

Issued January 16, 1991 by U.S. Customs and Border Protection.

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85 859101 (January 16, 1991)

Tariff classification

HTS codes: 8421.39.0010

Headings: 8421

Product description

Submitted sample is being returned as requested. The smokeless ashtrays are round plastic ashtrays that contain double filtering systems. When turned on a layer of activated charcoal absorbs odors from the tobacco smoke. Another layer of a special woven fabric absorbs contaminants and clean air is then reintroduced into the room. The smokeless ashtrays are operated by two "C" batteries or by a DC Jack. The smokeless ashtrays are composite goods whose essential character is imparted by the filters. In accord with General Rule of Interpretation 3(b)

CBP rationale

the applicable subheading for the smokeless ashtrays will be 8421.39.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for other dust collection and air purification equipment.

Full text

NY 859101 Jan 16 1991 CLA-2-84:S:N:N1:105 859101 CATEGORY: Classification TARIFF NO.: 8421.39.0010 Mr. Howard M. Paull Sharretts, Paley, Carter & Blauvelt, P.C. 67 Broad Street New York, N.Y. 10004 RE: The tariff classification of smokeless ashtrays from Hong Kong. Dear Mr. Paull: In your letter dated December 20, 1990 on behalf of Kmart you requested a tariff classification ruling. Submitted sample is being returned as requested. The smokeless ashtrays are round plastic ashtrays that contain double filtering systems. When turned on a layer of activated charcoal absorbs odors from the tobacco smoke. Another layer of a special woven fabric absorbs contaminants and clean air is then reintroduced into the room. The smokeless ashtrays are operated by two "C" batteries or by a DC Jack. The smokeless ashtrays are composite goods whose essential character is imparted by the filters. In accord with General Rule of Interpretation 3(b) the applicable subheading for the smokeless ashtrays will be 8421.39.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for other dust collection and air purification equipment. The rate of duty will be 3.9 percent ad valorem. 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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