N334329

N334329 August 9, 2023 CLA-2-96:OT:RR:NC:N4:415 CATEGORY: Classification TARIFF NO.: 9613.80.2010; 9613.90.8000; 9903.88.15 Donald Stein Greenberg Traurig, LLP 2101 L Street, NW Washington, DC 20037 RE: The tariff classification of a refillable utility lighter and part from China. Dear Mr. Stein: In your letter dated July 31, 2023, you requested a tariff classification ruling on behalf of your client, BIC Corporation. A sample was submitted and will be retained as requested. There are two products under consideration. The first item is described as the “Reload” lighter, which has the appearance of a standard utility lighter, but is refillable using a BIC gas-fueled, non-refillable, pocket lighter. The end cap is removed, the pocket lighter is slid inside the handle of the main body of the utility lighter, and the end cap is reattached, allowing the pocket lighter to fuel the utility lighter. You indicate the pocket lighter will be imported separately. Per your submission, this utility lighter consists of four components: the plastic main body, the metal “wand,” the piezo electric ignition mechanism, and the plastic end cap. After importation, a BIC pocket lighter will be included with this utility lighter in the retail packaging. As imported, this lighter will lack the fuel to operate, but we agree it holds the essential character of the complete or finished lighter, General Rule of Interpretation 2(a) noted. The second product is the plastic end caps for the above lighter. You state they will also be imported alone for use as replacement parts in case the caps of the imported lighters are damaged. The applicable classification for the empty refillable utility lighter will be 9613.80.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[c]igarette lighters and other lighters, whether or not mechanical or electrical, and parts thereof other than flints and wicks: [o]ther lighters: [o]ther: [e]lectrical: [m]ultipurpose lighters, including those used to light charcoal and gas grills and fireplaces.” The column one, general rate of duty is 3.9 percent ad valorem. The applicable classification for the plastic end cap will be 9613.90.8000, HTSUS, which provides for “[c]igarette lighters and other lighters, whether or not mechanical or electrical, and parts thereof other than flints and wicks: [p]arts: [o]ther.” The column one, general rate of duty is four percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 9613.80.2010 and 9613.90.8000, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 9613.80.2010 or 9613.90.8000, HTSUS, listed above. The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively. 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 CFR 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 kristopher.burton@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division