M82869 M8 Ruling Active

The tariff classification of lighter cases from China

Issued April 24, 2006 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 7907.00.6000

Headings: 7907

Product description

They are designed as decorative cases for cigarette lighters and will be imported without the lighters. Each case is permanently marked or embossed with the BIC logo. Styles “C2 Metal” and “C2 Select” each weigh approximately 43.73 grams and consist of Zinc Alloy, Acrylonitrile Butadiene Styrene (ABS), and Thermoplastic Rubber (TPR). The zinc alloy weighs approximately 36.19 grams (82.75%) and the ABS and TPR combined weigh approximately 7 grams (16.04%). Style “Z” weighs approximately 57 grams and consists of 55.9 grams (98%) zinc alloy and 1.1 gram (2%) steel. Style “Metal Oval” weighs approximately 56 grams and consists of 54 grams (96%) zinc alloy.

CBP rationale

The applicable subheading for the lighter cases will be 7907.00.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other articles of zinc, other.

Full text

NY M82869 April 24, 2006 CLA-2-79:RR:NC:N1:121 M82869 CATEGORY: Classification TARIFF NO.: 7907.00.6000 Ms. Kimberly R. Dickson BIC Consumer Products, a division of BIC USA Inc. 500 BIC Drive Milford, Connecticut 06460 RE: The tariff classification of lighter cases from China Dear Ms. Dickson: In your letter dated April 10, 2006, you requested a tariff classification ruling. The samples you provided, which will be returned to you, are four styles of lighter cases. They are designed as decorative cases for cigarette lighters and will be imported without the lighters. Each case is permanently marked or embossed with the BIC logo. Styles “C2 Metal” and “C2 Select” each weigh approximately 43.73 grams and consist of Zinc Alloy, Acrylonitrile Butadiene Styrene (ABS), and Thermoplastic Rubber (TPR). The zinc alloy weighs approximately 36.19 grams (82.75%) and the ABS and TPR combined weigh approximately 7 grams (16.04%). Style “Z” weighs approximately 57 grams and consists of 55.9 grams (98%) zinc alloy and 1.1 gram (2%) steel. Style “Metal Oval” weighs approximately 56 grams and consists of 54 grams (96%) zinc alloy. The applicable subheading for the lighter cases will be 7907.00.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other articles of zinc, other. The rate of duty will be 3 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Barbara Kaiser at 646-733-3024. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →