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NY 885919

May 17, 1993

CLA-2-56:S:N:N6:350 885919


TARIFF NO.: 5601.22.0090

Ms. Dody Trombley
F. W. Myers & Co., Inc.
33 West Service Road
P.O. Box 188
Champlain, New York 12919

RE: The tariff classification of cigarette filter plugs, from Canada.

Dear Ms. Trombley:

In your letter dated May 4, 1993, on behalf of Clinton Tube Co. Inc., you requested a tariff classification ruling.

The instant samples, consist of cigarette filter plugs which are cylindrical in configuration and measure about 5/8" long and 1/4" in diameter. They are made from acetate tow of Canadian origin which has been compressed into a wadding with the aid of "Fiberset", a trade name for the U.S. supplied plasticizer used to aid in the compression process. This plasticizer does not fully impregnate the tow to form the wadding. This wadding is then wrapped in plugwrap paper of U.S. origin with the aid of some glue which is supplied in Canada. Finally, these cigarette filter tubes are cut to the dimensions indicated above.

The applicable subheading for the filter plugs will be 5601.22.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of wadding, of man-made fibers. The duty rate will be 12.5 percent ad valorem.

Goods classifiable under subheading 5601.22.0090, HTS, which have originated in the territory of Canada, will be entitled to a 6.2 percent rate of duty under the United States-Canada Free Trade Agreement (FTA) 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 transaction.


Jean F. Maguire
Area Director

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