L88311 L8 Ruling Active

The tariff classification of a plastic cigarette ashtray from China.

Issued November 15, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3924.90.5500

Headings: 3924

Product description

The submitted illustration depicts a cigarette saver ashtray molded of melamine plastic. The ashtray is designed with snuffer cavities to extinguish cigarettes quickly, neatly and easily by depriving oxygen. The snuffer cavities are intended to reduce unnecessary second hand smoke. The smoker can re-light the cigarette after tilting and twisting the cigarette in the cylindrical snuffer cavity to remove the extinguished carbon tip.

Full text

NY L88311 November 15, 2005 CLA-2-39:RR:NC:SP:221 L88311 CATEGORY: Classification TARIFF NO. 3924.90.5500 Mr. Dimitrios Diotis Koslento Food Service Inc. 11 Wright Street Iselin, NJ 08830 RE: The tariff classification of a plastic cigarette ashtray from China. Dear Mr. Diotis: In your letter dated October 11, 2005, you requested a classification ruling. The submitted illustration depicts a cigarette saver ashtray molded of melamine plastic. The ashtray is designed with snuffer cavities to extinguish cigarettes quickly, neatly and easily by depriving oxygen. The snuffer cavities are intended to reduce unnecessary second hand smoke. The smoker can re-light the cigarette after tilting and twisting the cigarette in the cylindrical snuffer cavity to remove the extinguished carbon tip. The applicable subheading for the plastic cigarette ashtray will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for…other household articles…of plastics: Other: Other. The rate of duty will be 3.4 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 Joan Mazzola at 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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