CLA-2-96:OT:RR:NC:2:231
Ms. Edith Tolchin
EGT Global Trading
P.O. Box 231
Florida, NY 10921
RE: The tariff classification of miniature cigarette lighters adapted for use as cufflinks, from China, Taiwan or Hong Kong.
Dear Ms. Tolchin:
In your letter dated August 5, 2010, you requested a tariff classification ruling on behalf of Shirley Woo of “YOU gNeek” (Milton, MA).
The goods in question are small, “vintage” cigarette lighters (said to have been originally dispensed from gumball-type vending machines about 50 years ago) which have been retrofitted with jewelry findings to make them suitable for use as cufflinks. A sample was submitted and is being returned to you as requested. The sample, which measures approximately 3/8” x 3/4” x 7/8”, is a functional mechanical lighter having a wheel that can be rotated against a flint to produce a spark, which in turn will ignite a self-contained wick saturated with lighter fluid to produce a small flame. The device, which can be refilled with lighter fluid, is made of metal having a reflective, chrome-like finish. A pivoting metal “flip-bar” (jewelry-type component) has been permanently affixed to the lighter to enable the item to be locked into a buttonhole and thereby used/worn as a cufflink. Marketing literature accompanying your inquiry appears to encourage purchasers to employ these articles both as functional lighters and as jewelry.
Since the item has both lighter and jewelry components, and has dual applications, it will be regarded for tariff classification purposes as a composite good. We find that the essential character of the overall article cannot clearly be ascribed to any single component or feature. In such circumstances, General Rule of Interpretation 3(c), Harmonized Tariff Schedule of the United States (HTSUS), directs that the classification of the good shall be under the heading which appears last in numerical order among those which equally merit consideration. In this instance, the heading for the lighter appears last.
Accordingly, the applicable subheading for the miniature vintage lighter/cufflinks (assuming, for the purposes of this ruling, that they will be imported at a value exceeding $5 per dozen pieces) will be 9613.80.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for cigarette lighters and other lighters, whether or not mechanical or electrical…: other lighters: other: other: other: valued over $5 per dozen pieces. The rate of duty will be 9 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/.
In response to your question about marking requirements, we are reproducing below a portion of Headquarters Ruling Letter 735225 (August 17, 1993), which contains guidance that would generally be applicable to jewelry, small metal lighters and other small articles of metal:
As a general practice, marking requirements are best satisfied by a type of marking which is worked into the article at the time of manufacture. For example, in the Customs Regulations it is suggested that the country of origin on metal articles be die-sunk, molded-in or etched. See, 19 CFR 134.41(a). With respect to the marking requirements for jewelry we have stated: In those instances where the nature of the jewelry permits, e.g. when the clasp on a necklace or bracelet has a surface area large enough to permanently mark the country of origin, the article should be indelibly marked by die-sinking, engraving or stamping on the clasp or some other conspicuous location. Alternatively, a metal or plastic tag indelibly marked with the country of origin may be permanently attached to the article. HQ 729615 (January 21, 1988). Indelible marking, however, is not the only means by which jewelry may be marked with origin. Customs normally permits any reasonable method of marking that will remain on the article during handling and until it reaches the ultimate purchaser. This includes the use of paper stickers or pressure sensitive labels and string tags. See HQ 734310 (December 2, 1991). If paper stickers or pressure sensitive labels are used, section 134.44, Customs Regulations (19 CFR 134.44), provides that they must be affixed in a conspicuous place and in a secure enough manner so that unless deliberately removed, they will remain on the article while it is in storage or on display and until received by the ultimate purchaser.
In those instances where, due to the size or nature of the article, die-sinking (or other means of indelible marking) is illegible or too small to be read without a magnifying glass, the country of origin should also be indicated in some other manner, such as by use of a string tag or an adhesive label securely affixed to the article. A string tag or adhesive label is permitted as the only means of marking articles which are too small to be indelibly marked and do not permit the permanent attachment of a metal or plastic tag (e.g. a small earring). HQ 729615 (January 21, 1988). This requirement is in no way intended to mandate or express a preference for the use of string tags, labels, etc. on those articles which are capable of being marked in a legible manner by die-sinking, etching, engraving, or by some other indelible means. In HQ 734481 (August 19, 1992), Customs ruled that certain jewelry marked by means of engraving the origin on the endcaps of the jewelry near the clasp did not satisfy the requirements of 19 U.S.C. 1304. The importer, accordingly, was instructed to mark the chains by some other method, such as by affixing hang tags. In reaching this conclusion, Customs looked to C.S.D.s 79-47 (August 7, 1978) and 79-379 (April 9, 1979) where Customs required corrective marking (string tags) on gold jewelry because the existing indelible marking failed to meet the standard of legibility and/or conspicuousness. The result in all three of these decisions would have been different had the indelible markings been sufficiently legible and conspicuous. Hang tags were required only because the quality of the indelible marking was deficient.
Please be advised also that the Consumer Product Safety Commission administers requirements applicable to certain lighters. We recommend that you contact that agency directly to determine whether the lighter/cufflinks at issue are subject to any such requirements and what actions, if any, must be taken to satisfy them. Pertinent contact information is as follows:
Consumer Product Safety Commission
Office of Compliance
4330 East West Highway
Bethesda, MD 20814-4408
Telephone: (301) 504-7912
Website: www.cpsc.gov
When shipped filled with fuel, lighters are also subject to requirements administered by the Department of Transportation, which may be contacted at the following location:
U.S. Department of Transportation
Pipeline and Hazardous Materials Safety Administration
1200 New Jersey Avenue, SE
Washington, DC 20590
Tel. (202) 366-4535
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 Nathan Rosenstein at (646) 733-3030.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division