CLA-2-82:OT:RR:NC:N4:110
Ms. Johanna Bodner-Salvino
Casper Co.
15 River Road, Suite 230
Wilton, CT 06897
RE: The tariff classification of a cigarette cutter from an unspecified country
Dear Ms. Bodner-Salvino:
In your letter dated September 28, 2016, you requested a tariff classification ruling.
The product under consideration is described as the Save it “4” Later, Model No. 2015. The product consists of a somewhat rectangular shaped plastic housing. The housing features a circular opening in the center that contains a metal blade and a push-button at the top. The user inserts the extinguished cigarette into the opening and pushes the button down rapidly with the thumb to cut the cigarette.
The applicable subheading for the Save it “4” Later, Model No. 2015, will be 8214.90.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of cutlery: other. The rate of duty will be 1.4 cents each plus 3.2 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 https://hts.usitc.gov/current.
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 Hope Abada at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division