CLA-2-84:S:N:N1:103 897261
Mr. John H. Qualey
Rogers & Brown Custom Brokers, Inc.
PO Box 20160
Charleston, SC 29413-0160
RE: The tariff classification of a cigarette maker from Germany
Dear Mr. Qualey:
In your letter dated April 18, 1994 on behalf of J.A. Heard
& Associates, Inc. you requested a tariff classification ruling.
The cigarette maker is a hand-held machine used to fill a
cigarette paper with tobacco. It basically consists of a plastic
housing containing a tobacco compartment with a metal trough, a
hinged and sliding lid, and a plastic tube. To use the machine,
the lid is pulled open, a small amount of tobacco is evenly spread
into the trough, and a filter-tipped cigarette paper shell is
placed on the plastic tube. The lid is firmly closed and then slid
backwards and forwards in a single motion, thus pulling the rolled
cigarette paper shell into the tobacco compartment where it
encloses the loose tobacco. The sliding lid is opened to remove
the finished cigarette.
The applicable subheading for the hand-held cigarette maker
will be 8478.10.0090, Harmonized Tariff Schedule of the United
States (HTS), which provides for other machinery for preparing or
making up tobacco, not specified or included elsewhere.... The
rate of duty will be 4.2 percent ad valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport