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NY 887347



July 13, 1993

CLA-2-96:S:N:N7:231 887347

CATEGORY: CLASSIFICATION

TARIFF NO.: 9614.90.4000, 9614.90.8090

Mr. Michael S. Mensik
Baker & McKenzie
One Prudential Plaza
130 East Randolph Drive
Chicago, Illinois 60601

RE: The tariff classification of cigarette filter products from Spain.

Dear Mr. Mensik:

In your letter dated May 23, 1993 you requested a tariff classification ruling.

Four samples were submitted, classification will be as follows:

The sample, marked "Stop Smoking Kit", contains four plastic cigarette mouthpieces including filters. The applicable subheading for the "Stop Smoking Kit" will be 9614.90.8090, Harmonized Tariff Schedule of the United States (HTS), which provides for smoking pipes(including pipe bowls) and cigar or cigarette holders, and parts thereof: other: other. The rate of duty will be 0.5 cents each plus 3.5 percent ad valorem.

The sample, marked "Permanent" or reusable cigarette filter, contains two plastic cigarette mouthpieces and one metal permanent filter. The applicable subheading for one cigarette mouthpiece with the permanent metal filter will be 9614.90.4000, (HTS), which provides for smoking pipes(including pipe bowls) and cigar or cigarette holders, and parts thereof: other: of metal. The rate of duty will be 7.2 percent ad valorem. The spare plastic mouthpiece is classifiable in subheading 9614.90.8090, (HTS), which provides for smoking pipes(including pipe bowls) and cigar or cigarette holders, and parts thereof: other: other. The rate of duty will be 0.5 cents each plus 3.5 percent ad valorem.

The sample, marked "Disposable", contains ten disposable plastic cigarette mouthpieces with filters. The applicable subheading for the "Disposable" cigarette mouthpieces with filters will be 9614.90.8090, (HTS), which provides for smoking pipes(including pipe bowls) and cigar or cigarette holders, and parts thereof: other: other. The rate of duty will be 0.5 cents each plus 3.5 percent ad valorem.

The sample, marked "Cartridge" filter system, contains two plastic mouthpieces and ten disposable plastic cartridge filters. The applicable subheading for one cigarette holder with one filter will be 9614.90.8090, (HTS), which provides for smoking pipes(including pipe bowls) and cigar or cigarette holders, and parts thereof: other: other. The rate of duty will be 0.5 cents each plus 3.5 percent ad valorem.

The spare mouthpiece, and spare filter elements are classifiable in subheading 9614.90.8090, (HTS), which provides for smoking pipes(including pipe bowls) and cigar or cigarette holders, and parts thereof: other: other. The rate of duty will be 0.5 cents each plus 3.5 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

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