United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1993 NY Rulings > NY 0874907 - NY 0877533 > NY 0875497

Previous Ruling Next Ruling

NY 875497

July 22, 1992

CLA-2-42:S:N:N3H:341 875497


TARIFF NO.: 4202.32.1000; 9613.10.0000

Ms. Judy A. Meszaros
Kmart Corporation
International Headquarters
3100 West Big Beaver Road
Troy, MI 48084-3163

RE: The tariff classification of checkbook clutch wallets with calculators, cigarette cases and disposable cigarette lighters from China.

Dear Ms. Meszaros:

In your letter dated July 1, 1992, you requested a tariff classification ruling on checkbook clutch wallets with calculators, cigarette cases and disposable cigarette lighters.

You have submitted five samples with your request. They are style numbers 5660, 5662, 5586, 5652, and 5661.

Styles 5660 and 5662 are checkbook clutch wallets composed of reinforced plastic sheeting. The wallets are designed with several interior sections including a small credit card size calculator, which is mounted into a specially shaped plastic frame, a bill fold section, plastic inserts to contain photos and pockets for credit cards. The back of each wallet has a full- width zippered change pocket. They measure approximately 7 1/2" x 4", and they are secured by means of flaps with metal snap closures.

Styles 5586, 5652 and 5661 are cigarette cases composed of reinforced plastic sheeting. Styles 5586 and 5661 are designed with outside pockets containing disposable cigarette lighters. The cases measure approximately 5 1/2" x 3 3/4", and they are secured by means of metal twist lock closures.

The applicable subheading for styles 5660, 5662, 5586, 5652 and 5661, the checkbook clutch wallets with calculators and the cigarette cases, will be 4202.32.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of a kind normally carried in the pocket or in the handbag, with outer surface of plastic sheeting, of reinforced or laminated plastics. The duty rate will be 12.1 cents per kilogram plus 4.6 percent ad valorem.

The applicable subheading for the disposable cigarette lighters will be 9613.10.0000, HTS, which provides for cigarette lighters and other lighters, whether or not mechanical or electrical, pocket lighters, gas fueled, non-refillable. The duty rate will be 10 percent ad valorem.

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 transaction.


Jean F. Maguire
Area Director

Previous Ruling Next Ruling

See also: