CLA-2-96:RR:NC:2:231 D83455

Ms. Tammy Locke
Wholesale Supply Company, Inc.
International Department
7100 Service Merchandise Drive
Brentwood, TN 37027

RE: The tariff classification of a cigar lighter and punch set from China.

Dear Ms. Locke:

In your letter, dated October 2, 1998, you have requested a tariff classification ruling. The product, item DD1006EBG, is a two piece set comprised of a cigar shaped lighter and a matching cigar punch that perforates cigars for drawing. The cigar lighter and punch set are chrome plated and of zinc alloy. The lighter uses butane (not included) and is refillable. The sample is herewith returned, as per your request.

The applicable subheading for the cigar lighter and punch set, item DD1006EBG, 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