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NY 889679

September 14, 1993

CLA-2-39:S:N:N5:353 889679


TARIFF NO.: 3926.20.5050, 9613.20.0000

Mr. Gary Wong
Wong & Pan Trading Co.,
512 W. 27th Street
Chicago, Il 60616

RE: The tariff classification of a synthetic leather belt with a cigarette lighter mounted on the buckle, from China.

Dear Mr. Wong:

In your letter dated August 7, 1993, received in this office on August 26, 1993, you requested a tariff classification ruling.

The submitted sample consists of a synthetic leather belt that is backed with textile flocking. The belt buckle is made of plastic and houses a removable gas fueled cigarette lighter.

The applicable subheading for the synthetic leather belt will be 3926.20.5050, Harmonized Tariff Schedule of the United States (HTS), which provides for Other articles of plastic.., other, other. The rate of duty will be five percent ad valorem.

The applicable subheading for the cigarette lighter will be 9613.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Pocket lighters, gas filled, refillable. The rate of duty will be nine percent ad valorem.

The gas filled cigarette lighter may be subject to the regulations of the Environmental Protection Agency, Office of Pesticides and Toxic Substances. You may contact them at 402 M Street, S.W., Washington, D.C. 20460, telephone (202) 554-1404 or EPA Region at (908) 321-6669.

Information on sales tax liability can be obtained from local and state taxing authorities at your contemplated ports of entry.

Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides, in general, that all articles of foreign origin imported into the United States must be legibly, conspicuously, and permanently marked to indicate the English name of the country of origin to an ultimate purchaser in the United States. The implementing regulations to 19 U.S.C. 1304 are set forth in Part 134, Customs Regulations (19 CFR Part 134). The samples you have submitted do not appear to be properly marked with the country of origin. You may wish to discuss the matter of country of origin marking with the Customs Import Specialist at your expected port of entry.

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

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