The tariff classification of ashtrays from Taiwan, Hong Kong or China

NY D84802 December 3, 1998 CLA-2-73:RR:NC:N1:113 D84802 CATEGORY: Classification TARIFF NO.: 7323.99.5060; 7615.19.9000 Mr. Steven R. Block Premium Edge 393 Jericho Turnpike Mineola, NY 11501 RE: The tariff classification of ashtrays from Taiwan, Hong Kong or China Dear Mr. Block: In your letter dated November 16, 1998, you requested a tariff classification ruling. The merchandise is a folding ashtray made of foil. This disposable ashtray may be made of aluminum or tin foil. We assume from the nature of the article, that the tin foil referred to is actually tin-plated steel. The ashtrays are laminated with paper advertisements. As this date, there is no difference in duty rate among the three countries of origin you have mentioned. The applicable subheading for the aluminum ashtrays will be 7615.19.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles, of aluminum, other, other. The rate of duty will be 3.2 percent ad valorem.  The applicable subheading for the tin-plate ashtrays will be 7323.99.5060, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles, of iron or steel, other, other, not coated or plated with precious metal, of tin-plate. The rate of duty will be 0.6 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 Director National Commodity Specialist Division