CLA-2-84:OT:RR:NC:1:120

Mr. Troy D. Crago-Edwards
Atico International USA, Inc.
501 South Andrews Avenue
Fort Lauderdale, FL 33301

RE: The tariff classification of a smokeless ashtray from Taiwan.

Dear Mr. Crago-Edwards:

In your letter dated June 10, 2009 you requested a tariff classification ruling.

The merchandise under consideration is described as the Smokeless Ashtray, item number W053EA09540. A sample was submitted with your ruling request and will be returned to you. It is made of plastic and measures approximately 6 inches in diameter by 3 ¼ inches high at its widest points. The lip of the ashtray is molded to allow for the placement of cigarettes and a cigar. An on-off slide switch located on the side of the ashtray activates a fan within the unit, which draws smoke from the cigarettes through two internal charcoal filters in order to remove contaminants. The filtered air is then reintroduced to the room through openings in the bottom of the ashtray. The Smokeless Ashtray is powered by two “C” batteries, not included.

The applicable subheading for the Smokeless Ashtray, item number W053EA09540, will be 8421.39.8015, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Filtering or purifying machinery and apparatus, for liquids or gases…: Filtering or purifying machinery and apparatus for gases: Other: Other: Dust collection and air purification equipment: Other.” The rate of duty will be Free.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 Denise Faingar at (646) 733-3010.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division