The tariff classification of plastic lighter cases from China and Taiwan.

NY M82857 May 8, 2006 CLA-2-39:RR:NC:SP:221 M82857 CATEGORY: Classification TARIFF NO.: 3926.90.9880 Ms. Kimberly R. Dickson Bic Consumer Products 500 Bic Drive Milford, Connecticut 06460 RE: The tariff classification of plastic lighter cases from China and Taiwan. Dear Ms. Dickson: In your letter dated April 10, 2006, you requested a tariff classification ruling. Five sample lighter cases were provided with your letter. The “Squeeze” lighter case is composed of silicone plastic. The “Comfort A” lighter case is composed largely of polycarbonate plastic with a small amount of a thermoplastic elastomer. The “Comfort B,” “Gripper” and “Candy Bean Emblem” lighter cases are composed largely of acrylonitrile butadiene styrene plastic with a small amount of a thermoplastic elastomer. A cigarette lighter can be placed into these lighter cases for protection, decoration, comfort and grip. These cases are forms of smokers’ articles similar to a tobacco pouch or a cigar or cigarette case. Such articles are described in the second section of heading 4202, Harmonized Tariff Schedule of the United States (HTSUS). Heading 4202, HTSUS, consists of two sections. Goods that are either eo nomine provided or similar containers to the goods of the first section can be classified in the heading regardless of the materials from which they are manufactured. However goods which are either eo nomine or similar to those of the second half must be either of a named material or wholly or mainly covered with such materials. Molded plastics are not among the named materials and thus lighter cases of molded plastics are not classified in heading 4202, HTSUS. As you requested, the samples will be returned. The applicable subheading for the lighter cases made of molded plastics will be 3926.90.9880, HTSUS, which provides for other articles of plastics, other. The rate of duty will be 5.3 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 Joan Mazzola at 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division