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NY N022341

February 15, 2008



TARIFF NO.: 3924.90.5600

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

RE: The tariff classification of a plastic ashtray with an LED from China

Dear Mr. Crago:

In your letter dated January 23, 2008 you requested a tariff classification ruling.

The submitted illustration depicts an item identified as an LED Ashtray Light, item number A014DA00915. This item is comprised of polyvinyl chloride (PVC) plastic material with one light-emitting diode (LED) situated in the base. The ashtray receptacle is situated on the top of the item. The LED changes colors alternately between red, green and blue. Included with this item are three AG10 batteries, which provide the source of power for the LED. There is a manual on/off switch on the bottom of the item, which makes or breaks the circuit between the LED and the three batteries.

This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. The ashtray acts as a fully functional smoker’s receptacle, whether the on/off switch is in the on position or the off position. The LED merely provides an option that can offer added visual appeal when the switch is in the on position. Therefore, it is the opinion of this office that the ashtray receptacle provides this item with the essential character within the meaning of GRI 3(b).

The applicable subheading for item number A014DA00915 will be 3924.90.5600, Harmonized Tariff Schedule of the United States (HTSUS), which provides forother household articlesof plastics: other: other. The rate of duty will be 3.4 percent ad valorem.

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 Gary Kalus at 646-733-3055.


Robert B. Swierupski

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