The tariff classification of an ashtray from China and Taiwan

NY B86759 July 10, 1997 CLA-2-76:RR:NC:MM:113 B86759 CATEGORY: Classification TARIFF NO.: 7615.19.9000 Ms. Angela Tumbarello Cyrk, Inc. 3 Pond Road Gloucester, MA 01930 RE: The tariff classification of an ashtray from China and Taiwan Dear Ms. Tumbarello: In your letter dated June 20, 1997, you requested a tariff classification ruling. The merchandise is a round ashtray made of die cast aluminum alloy. It measures approximately 4.5 inches in diameter. The ashtray rests in a distressed black pigskin base measuring 5.5 inches in diameter. The base is ornamented with white stitching. In the opinion of this office, the ashtray with pigskin base is a composite article, with the essential character imparted by the aluminum ashtray. The applicable subheading for the ashtray will be 7615.19.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles and parts thereof, of aluminum, other. The rate of duty will be 3.4 percent ad valorem. 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 James Smyth at 212-466-2084. Sincerely, Robert B. Swierupski Chief, Metals & Machinery Branch National Commodity Specialist Division