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876540 87 Ruling Active

The tariff classification of a smokeless ashtray from China

Issued July 28, 1992 by U.S. Customs and Border Protection.

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87 876540 (July 28, 1992)

Tariff classification

HTS codes: 8421.39.0010

Headings: 8421

Product description

The tariff classification of a smokeless ashtray from China

CBP rationale

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

Full text

NY 876540 JUL 28 1992 CLA-2-84:S:N:N1:105 876540 CATEGORY: Classification TARIFF NO.: 8421.39.0010 Ms. Jacqueline A. Bonace Blair Corporation 220 Hickory Street Warren, PA 16366-0001 RE: The tariff classification of a smokeless ashtray from China Dear Ms. Bonace: In your letter dated July 10, 1992 you requested a tariff classification ruling. Submitted sample is being returned as requested. The round plastic ashtray is 5 inches in diameter and 2 3/4 inches in height. It is powered by two "C" size batteries. When the switch is turned on a fan located in the bottom of the unit draws the smoke through activated charcoal and a special woven fabric designed to further remove contaminants. Clean air is reintroduced into the room through openings in the bottom of the ashtray. You state in your letter that the ashtray is produced in China and purchased in Hong Kong. We note that the retail container and the ashtray are both marked with the notation "Made in Hong Kong". Such marking is not in conformity with section 304 of the Special and Administrative Provisions of the Tariff Act of 1930, As Amended. The retail container and the ashtray must be marked to indicate China as the country of origin. The applicable subheading for the smokeless ashtray is 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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