CLA-2-39:S:N:N5:353 889679
Mr. Gary Wong
Wong & Pan Trading Co.,
512 W. 27th Street
Chicago, Il 60616
RE: The tariff classification of a synthetic leather belt with a
cigarette lighter mounted on the buckle, from China.
Dear Mr. Wong:
In your letter dated August 7, 1993, received in this office
on August 26, 1993, you requested a tariff classification ruling.
The submitted sample consists of a synthetic leather belt that
is backed with textile flocking. The belt buckle is made of
plastic and houses a removable gas fueled cigarette lighter.
The applicable subheading for the synthetic leather belt will
be 3926.20.5050, Harmonized Tariff Schedule of the United States
(HTS), which provides for Other articles of plastic.., other,
other. The rate of duty will be five percent ad valorem.
The applicable subheading for the cigarette lighter will be
9613.20.0000, Harmonized Tariff Schedule of the United States
(HTS), which provides for Pocket lighters, gas filled, refillable.
The rate of duty will be nine percent ad valorem.
The gas filled cigarette lighter may be subject to the
regulations of the Environmental Protection Agency, Office of
Pesticides and Toxic Substances. You may contact them at 402 M
Street, S.W., Washington, D.C. 20460, telephone (202) 554-1404 or
EPA Region at (908) 321-6669.
Information on sales tax liability can be obtained from local
and state taxing authorities at your contemplated ports of entry.
Section 304 of the Tariff Act of 1930, as amended (19 U.S.C.
1304), provides, in general, that all articles of foreign origin
imported into the United States must be legibly, conspicuously, and
permanently marked to indicate the English name of the country of
origin to an ultimate purchaser in the United States. The
implementing regulations to 19 U.S.C. 1304 are set forth in Part
134, Customs Regulations (19 CFR Part 134). The samples you have
submitted do not appear to be properly marked with the country of
origin. You may wish to discuss the matter of country of origin
marking with the Customs Import Specialist at your expected port
of entry.
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