CLA-2-96:RR:NC:2:231 D86910

Ms. Andrea Hardebeck
Novelty Distributors
351 West Muskegon Drive
Greenfield, IN 46140

RE: The tariff classification of a cigarette lighter from China, Hong Kong and Taiwan.

Dear Ms. Hardebeck:

In your letter, dated November 20, 1998, you have requested a tariff classification ruling. The product, which is called an "Alien Head Lighter Keychain," is a gas fueled, refillable pocket lighter with keychain. The pocket lighter is in the shape of an extraterrestrial and it is made of metal. When the switch is depressed, a butane flame is emitted from the top and the alien's plastic eyes are simultaneously illuminated.

The applicable subheading for the "Alien Head Lighter Keychain" will be 9613.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for cigarette lighters and other lighters, whether or not mechanical or electrical, and parts thereof other than flints and wicks, pocket lighters, gas fueled, refillable. The rate of duty will be 9 percent ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 Ralph Conte at (212) 466-5759.


Sincerely,

Robert B. Swierupski
Director

National Commodity
Specialist Division