C85017 C8 Ruling Active

The tariff classification of cigarette lighter casings and floating action cylinders from Denmark.

Issued March 25, 1998 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3926.90.9880, 9503.90.0045

Headings: 9503, 3926

Product description

The cigarette lighter casings are composed of molded plastics. Each casing is designed so that a finished cigarette lighter can be placed inside it. The floating action cylinders are shaped to fit the casings. The cylinders are composed of plastics. They contain mineral oil and contain a floating object, such as an airplane, bus or tiger, which moves against a stationary background.

CBP rationale

The applicable subheading for the cigarette lighter casings will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The applicable subheading for the floating action cylinders will be 9503.90.0045, HTS, which provides for other toys: other toys and models.

Full text

NY C85017 March 25, 1998 CLA-2-39:RR:NC:SP:221 C85017 CATEGORY: Classification TARIFF NO.: 3926.90.9880; 9503.90.0045 Ms. Micale Maddox Worldwide Marketing Services, Inc. 1312 18th Street, NW, Suite 500 Washington, DC 20036 RE: The tariff classification of cigarette lighter casings and floating action cylinders from Denmark. Dear Ms. Maddox: In your letter dated February 26, 1998, you requested a tariff classification ruling. The cigarette lighter casings are composed of molded plastics. Each casing is designed so that a finished cigarette lighter can be placed inside it. The floating action cylinders are shaped to fit the casings. The cylinders are composed of plastics. They contain mineral oil and contain a floating object, such as an airplane, bus or tiger, which moves against a stationary background. The applicable subheading for the cigarette lighter casings will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem. The applicable subheading for the floating action cylinders will be 9503.90.0045, HTS, which provides for other toys: other toys and models. The rate of duty will be free. 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 Joan Mazzola at 212-466-5580. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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