The tariff classification of two different cigarette and tobacco cases from China.

N273463 March 29, 2016 CLA-2-44:OT:RR:NC:N4:234 CATEGORY: Classification TARIFF NO.: 4420.90.2000; 7616.99.5060; 7616.99.5090 Jeffrey A. Smith National Accounts Manager ITI Manufacturing 333 Southwestern Blvd., Suite 202 Sugar Land, TX 77478 RE: The tariff classification of two different cigarette and tobacco cases from China. Dear Mr. Smith: In your letter dated February 26, 2016, on behalf Corey Lewellyn, you requested a tariff classification ruling. Photos were provided for the wooden cigarette and tobacco case. No photos were provided for the aluminum cigarette and tobacco case. The merchandise concerned is a wooden cigarette and tobacco case and an aluminum cigarette and tobacco case. The wooden case is constructed of solid hardwood with an applied finish. The item measures approximately 43/8 inches by 23/8 inches by ¾ inch. Both ends of the case swivel to allow the storage of tobacco on one end and a brass cigarette lighter on the other end. You state that, you are also looking into manufacturing a similar version of this cigarette and tobacco case made of aluminum. No tobacco products or brass cigarette lighters will be imported with these two items. The applicable subheading for the wooden cigarette and tobacco case will be 4420.90.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Wood marquetry and inlaid wood; caskets and cases for jewelry or cutlery and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling within chapter 94: Cigar and cigarette boxes of wood.” The rate of duty will be free. The applicable subheading for the aluminum cigarette and tobacco case, if casted, will be 7616.99.5060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other articles of aluminum: Other: Other: Other: Other: Castings.” The rate of duty will be 2.5% ad valorem. The applicable subheading for the aluminum cigarette and tobacco case, if not casted, will be 7616.99.5090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other articles of aluminum: Other: Other: Other: Other; Other: Other.” The rate of duty will be 2.5% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent TSUS 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 Neil H. Levy at [email protected]. Sincerely, Deborah Marinucci Acting Director National Commodity Specialist Division