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N281027 N2 Ruling Active

The tariff classification of a cigarette cutter from an unspecified country

Issued November 16, 2016 by U.S. Customs and Border Protection.

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N2 N281027 (November 16, 2016)

Tariff classification

HTS codes: 8214.90.9000

Headings: 8214

Product description

The product under consideration is described as the Save it “4” Later, Model No. 2015. The product consists of a somewhat rectangular shaped plastic housing. The housing features a circular opening in the center that contains a metal blade and a push-button at the top. The user inserts the extinguished cigarette into the opening and pushes the button down rapidly with the thumb to cut the cigarette.

CBP rationale

The applicable subheading for the Save it “4” Later, Model No. 2015, will be 8214.90.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of cutlery: other.

Full text

N281027 November 16, 2016 CLA-2-82:OT:RR:NC:N4:110 CATEGORY: Classification TARIFF NO.: 8214.90.9000 Ms. Johanna Bodner-Salvino Casper Co. 15 River Road, Suite 230 Wilton, CT 06897 RE: The tariff classification of a cigarette cutter from an unspecified country Dear Ms. Bodner-Salvino: In your letter dated September 28, 2016, you requested a tariff classification ruling. The product under consideration is described as the Save it “4” Later, Model No. 2015. The product consists of a somewhat rectangular shaped plastic housing. The housing features a circular opening in the center that contains a metal blade and a push-button at the top. The user inserts the extinguished cigarette into the opening and pushes the button down rapidly with the thumb to cut the cigarette. The applicable subheading for the Save it “4” Later, Model No. 2015, will be 8214.90.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of cutlery: other. The rate of duty will be 1.4 cents each plus 3.2 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 https://hts.usitc.gov/current. 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 Hope Abada at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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