Ms. Bridget Caldwell
W.G. Carroll & Co., Inc.
2 Whitaker Street
Savannah, GA 31402
RE: The tariff classification of a polturethane cigarette case
from Macau and a disposable cigarette lighter from Hong Kong.
Dear Ms. Caldwell:
In your letter dated January 2, 1990 you requested a tariff
The sample submitted consists of a polyurethane plastic
cigarette tote with an outside pocket containing a disposable
cigarette lighter. The cigarette tote is a product of Macau and
the disposable lighter is a product of Hong Kong.
The applicable subheading for the cigarette case will be
4202.32.20000, Harmonized Tariff Schedule of the United States
(HTS), which provides for articles of a kind normally carried in
the handbag, with outer surface of plastic sheeting, other. The
duty rate will be 20 percent ad valorem.
Articles classifiable under subheading 4202.32.2000, HTS,
which are products of Macau are entitled to duty free treatment
under the Generalized System of Preferences (GSP) upon compliance
with all applicable regulations.
The applicable subheading for the disposable cigarette
lighter will be 9613.10.0000, Harmonized Tariff Schedule of the
United States (HTS), which provides for cigarette lighters and
other lighters, whether or not mechanical or electrical, pocket
lighters, gas fueled, non-refillable. The rate of duty will be
10 percent ad valorem.
Articles classifiable under subheading 9613.10.0000, HTS,
which are products of Hong Kong are entitled to duty free
treatment under the Generalized System of Preferences (GSP) upon
compliance with all applicable regulations.
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
Jean F. Maguire
New York Seaport