CLA-2-39:OT:RR:NC:N4:415
Mr. Mark A. Norige
The Board Forum
P.O. Box 81
North Attleboro, MA 02761
RE: The tariff classification of a molded plastic cigarette case from Turkey.
Dear Mr. Norige
In your letter dated July 16, 2019, you requested a tariff classification ruling on behalf of your client Mahir Taghiyev.
A sample was provided and will be returned separately.
In your request, you describe this product as the "MiniTox" cigarette case. The item is a reusable, decorative molded plastic case to hold cigarettes and is intended to store and protect a standard package of cigarettes after it is opened. The case is made of acrylonitrile butadiene styrene (ABS) plastic. This product also includes two purifying devices that contain granular activated carbon and silica gel desiccant.
You propose this product should be classified under subheading 4202.32.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[a]rticles of a kind normally carried in the pocket or the handbag, [w]ith outer surface of sheeting of plastic or of textile materials, [w]ith outer surface of sheeting of plastics, of reinforced or laminated plastics.” The case at issue in New York Ruling N244933 was constructed with an outer surface of plastic sheeting. The submitted case, however, is constructed of molded plastic, which is not one of the named materials in the second part of heading 4202. As such, it is excluded from classification in heading 4202.
General Rule of Interpretation (GRI) 1, HTSUS, states in part that for legal purposes, classification shall be determined according to the terms of the headings, any relative section or chapter notes and, unless otherwise required, according to the remaining GRI’s taken in order. Goods that are, prima facie, classifiable under two or more headings, are classifiable in accordance with GRI 3. GRI 3(a) states that the heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings refer to part only of the items in a composite good, those headings are to be regarded as equally specific in relation to the goods, even if one of them gives a more complete or precise description of the good. As such, they are regarded as equally specific and classification of the composite good is to be determined by GRI 3(b) or GRI 3(c) taken in the appropriate order in which they are set out in GRI 3. GRI 3(b) states in part that composite goods, which cannot be classified by reference to GRI 3(a), are to be classified as if they consisted of the component which gives them their essential character. GRI 3(c) provides that when goods cannot be classified by reference to GRI 3(a) or 3(b), they are to be classified in the heading that occurs last in numerical order among the competing headings which equally merit consideration.
Inasmuch as no essential character can be determined, GRI 3(b) does not apply. After examining this article and the description provided, this office is of the opinion that the molded plastic cigarette case and the purifying devices merit equal consideration. Heading 3926 occurs last in numerical order in comparison to the purifying devices, GRI 3(c) noted.
The "MiniTox" cigarette case is considered an article of plastic and as it is not more specifically provided for elsewhere, the applicable subheading will be 3926.90.9990, HTSUS, which provides for “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [o]ther: [o]ther.” The column one, general rate of duty is 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 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 Kristopher Burton at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division