N210756 N2 Ruling Active

The tariff classification of a retractable lighter holder made in China

Issued April 12, 2012 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 7907.00.6000

Headings: 7907

Product description

The item under consideration is identified as the Lighter Leash®. The Lighter Leash® is a retractable lighter holder which consists of a nylon cord and a stainless steel spring housed in a round plastic body. When the nylon cord is fully extended, it measures approximately 30 inches in length. The Lighter Leash® contains a zinc carabiner clip which attaches to the user’s belt, pocket or purse. On the other end is a zinc clasp attached to a plastic plug which holds a standard size lighter. As indicated in your letter, the metal that predominates by weight in the Lighter Leash® is zinc.

CBP rationale

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

Full text

N210756 April 12, 2012 CLA-2-79:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7907.00.6000 Mr. Matthew S. Luttmann BarProducts.com, Inc. 1990 Lake Ave. SE Largo, FL 33771 RE: The tariff classification of a retractable lighter holder made in China Dear Mr. Luttmann: In your letter which was received by our office on March 23, 2012, you requested a tariff classification ruling. The item under consideration is identified as the Lighter Leash®. The Lighter Leash® is a retractable lighter holder which consists of a nylon cord and a stainless steel spring housed in a round plastic body. When the nylon cord is fully extended, it measures approximately 30 inches in length. The Lighter Leash® contains a zinc carabiner clip which attaches to the user’s belt, pocket or purse. On the other end is a zinc clasp attached to a plastic plug which holds a standard size lighter. As indicated in your letter, the metal that predominates by weight in the Lighter Leash® is zinc. The applicable subheading for the retractable lighter holder 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 Ann Taub at (646) 733-3018. Sincerely, Thomas J. Russo Director National Commodity Specialist Division

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