CLA-2-42:S:N:N3H:341 875497
Ms. Judy A. Meszaros
Kmart Corporation
International Headquarters
3100 West Big Beaver Road
Troy, MI 48084-3163
RE: The tariff classification of checkbook clutch wallets with
calculators, cigarette cases and disposable cigarette lighters
from China.
Dear Ms. Meszaros:
In your letter dated July 1, 1992, you requested a tariff
classification ruling on checkbook clutch wallets with
calculators, cigarette cases and disposable cigarette lighters.
You have submitted five samples with your request. They are
style numbers 5660, 5662, 5586, 5652, and 5661.
Styles 5660 and 5662 are checkbook clutch wallets composed
of reinforced plastic sheeting. The wallets are designed with
several interior sections including a small credit card size
calculator, which is mounted into a specially shaped plastic
frame, a bill fold section, plastic inserts to contain photos and
pockets for credit cards. The back of each wallet has a full-
width zippered change pocket. They measure approximately 7 1/2"
x 4", and they are secured by means of flaps with metal snap
closures.
Styles 5586, 5652 and 5661 are cigarette cases composed of
reinforced plastic sheeting. Styles 5586 and 5661 are designed
with outside pockets containing disposable cigarette lighters.
The cases measure approximately 5 1/2" x 3 3/4", and they are
secured by means of metal twist lock closures.
The applicable subheading for styles 5660, 5662, 5586, 5652
and 5661, the checkbook clutch wallets with calculators and the
cigarette cases, will be 4202.32.1000, Harmonized Tariff Schedule
of the United States (HTS), which provides for articles of a kind
normally carried in the pocket or in the handbag, with outer
surface of plastic sheeting, of reinforced or laminated plastics.
The duty rate will be 12.1 cents per kilogram plus 4.6 percent ad
valorem.
The applicable subheading for the disposable cigarette
lighters will be 9613.10.0000, HTS, which provides for cigarette
lighters and other lighters, whether or not mechanical or
electrical, pocket lighters, gas fueled, non-refillable. The
duty rate will be 10 percent ad valorem.
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.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport