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NY 897261

May 11, 1994

CLA-2-84:S:N:N1:103 897261


TARIFF NO.: 8478.10.0090

Mr. John H. Qualey
Rogers & Brown Custom Brokers, Inc.
PO Box 20160
Charleston, SC 29413-0160

RE: The tariff classification of a cigarette maker from Germany

Dear Mr. Qualey:

In your letter dated April 18, 1994 on behalf of J.A. Heard & Associates, Inc. you requested a tariff classification ruling.

The cigarette maker is a hand-held machine used to fill a cigarette paper with tobacco. It basically consists of a plastic housing containing a tobacco compartment with a metal trough, a hinged and sliding lid, and a plastic tube. To use the machine, the lid is pulled open, a small amount of tobacco is evenly spread into the trough, and a filter-tipped cigarette paper shell is placed on the plastic tube. The lid is firmly closed and then slid backwards and forwards in a single motion, thus pulling the rolled cigarette paper shell into the tobacco compartment where it encloses the loose tobacco. The sliding lid is opened to remove the finished cigarette.

The applicable subheading for the hand-held cigarette maker will be 8478.10.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for other machinery for preparing or making up tobacco, not specified or included elsewhere.... The rate of duty will be 4.2 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

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