The tariff classification of wooden cigar tips from China

N185966 October 19, 2011 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4421.90.9780 Mr. James Akins American Accessories International, LLC 550 W. Main Street Suite 825 Knoxville, TN 37902 RE: The tariff classification of wooden cigar tips from China Dear Mr. Akins: In your letter received by this office on September 23, 2011, you requested a tariff classification ruling. The ruling was requested on wooden cigar tips. Five representative samples were submitted for our review. The submitted samples are wooden cigar tips measuring approximately 34 mm long x 10.5 mm in diameter. The product is a cylindrical hollow tube with a tapered end. The cigar tip is composed of birch wood and has openings at each end. The cigar tip is coated with a food grade wax. You state that the wood tips will be glued to end of a machine-made cigar. The applicable subheading for the wooden cigar tips will be 4421.90.9780, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of wood: Other. The rate of duty will be 3.3 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 Laurel Duvall at (646) 733-3035. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division