CLA-2-96:RR:NC:115:D84979
Mr. Richard J.Ambrose Jr.
F.J.Neil Co.,Inc.
1064 Route 109 Box 617
Lindenhurst,New york 11757-0617
RE: The tariff classification of a multi-lighter from Korea.
Dear Mr. Ambrose:
In your letter dated November 16, 1998 you requested a
tariff classification ruling.
The sample is multi-functional, it consists of a cigarette
lighter, knife, screwdriver, scissors and a nail file. The size
of the multi-functional lighter is 17m x 57m x 15m.
The General Rules of Interpretation (3) refers to "goods put
up in sets for retail sale." The Explanatory Notes to GRI(3)
define sets in the following manner. A set must consist of at
least two different articles which are, PRIMA FACIE, classifiable
in different headings. A set must consist of "products or
articles put up together to meet a particular need or carry out a
specific activity." Sets must be put up for sale directly to
users without repacking (e.g., in boxes or cases or on boards).
When goods cannot be classified by reference to other parts of
this section, they shall be classified under the heading which
occurs last in numerical order among those which equally merit
consideration. For this sample the cigarette lighter appears last
in the Harmonized Tariff Schedule of the United States.
The applicable subheading for the multi-functional lighter
will be 9613.20.0000, Harmonized Tariff Schedule of the United
States (HTS), which provides for Pocket lighters gas fueled,
refillable. The rate of duty will be 9% ad valorem.
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 Melvyn
Birnbaum at 212-466-5487.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division