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The tariff classification of a "Cigar Gift Set" from Taiwan.
Issued June 25, 1998 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardC8 C88447 (June 25, 1998)
Tariff classification
HTS codes: 4202.31.6000
Headings: 4202
Product description
Both items are imported in a retail gift box as a set. For classification purposes the items are considered to be a set and will be classified accordingly. The cigar case imparts the essential character of the set. Your sample is being returned as you requested.
CBP rationale
The applicable subheading for Item 919394, cigar case of leather with cigar cutter as a set, will be 4202.31.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of a kind normally carried in the pocket or in the handbag, with outer surface of leather, of composition leather, or of patent leather, other.
Full text
NY C88447 June 25, 1998 CLA-2-42:RR:NC:TA:341 C88447 CATEGORY: Classification TARIFF NO.: 4202.31.6000 Ms. Kim Young BDP International, Inc. 2721 Walker NW Grand Rapids, MI 49504 RE: The tariff classification of a "Cigar Gift Set" from Taiwan. Dear Ms. Young: In your letter dated May 26, 1998, on behalf of Meijer, Inc., you requested a tariff classification ruling for a "Cigar Gift Set". The sample submitted, item 919394, described as a "2-pc Cigar Gift Set", consists of a leather cigar case which can hold two cigars and a plastic and metal cigar cutter. Both items are imported in a retail gift box as a set. For classification purposes the items are considered to be a set and will be classified accordingly. The cigar case imparts the essential character of the set. Your sample is being returned as you requested. The applicable subheading for Item 919394, cigar case of leather with cigar cutter as a set, will be 4202.31.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of a kind normally carried in the pocket or in the handbag, with outer surface of leather, of composition leather, or of patent leather, other. The rate of duty will be 8 percent ad valorem. 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 Kevin Gorman at 212-466-5893. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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