874119 87 Ruling REVOKED

The tariff classification of "Paipo", an alternative tocigarette smoking, from Japan.

Issued May 21, 1992 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3004.90.6090

Headings: 3004

Product description

The submitted sample,"Paipo", is a non-smoking, disposable, flavored cigarette substitute, whose flavor is claimed to last more than 24 hours. It resembles a cigarette in appearance and is available in eight flavors (e.g., fruit, lemon-lime, etc.). Among the listed ingredients are various natural essential oils and flavoring agents. "Paipos" are put up in a blister pack, each of which contains 3 "cigarettes", and packaged in a small box for retail sale.

CBP rationale

The applicable subheading for this product will be 3004.90.6090, Harmonized Tariff Schedule of the United States (HTS), which provides for medicaments .

Full text

NY 874119 May 21, 1992 CLA-2-30:S:N:N1-F:238 874119 CATEGORY: Classification TARIFF NO.: 3004.90.6090 Mr. Tim Krouse Trade Partners International 2610 S.W. Buckingham Avenu Portland, OR 97201 RE: The tariff classification of "Paipo", an alternative to cigarette smoking, from Japan. Dear Mr. Krouse: In your letter dated April 15, 1992, received on May 5, 1992, you requested a tariff classification ruling. The submitted sample,"Paipo", is a non-smoking, disposable, flavored cigarette substitute, whose flavor is claimed to last more than 24 hours. It resembles a cigarette in appearance and is available in eight flavors (e.g., fruit, lemon-lime, etc.). Among the listed ingredients are various natural essential oils and flavoring agents. "Paipos" are put up in a blister pack, each of which contains 3 "cigarettes", and packaged in a small box for retail sale. The applicable subheading for this product will be 3004.90.6090, Harmonized Tariff Schedule of the United States (HTS), which provides for medicaments ... consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses or in forms or packings for retail sale: other: other: other other. The rate of duty will be 6.3 percent ad valorem. This merchandise may be subject to the regulations of the Food and Drug Administration. You may contact them at 5600 Fishers Lane, Rockville, Maryland 20857, telephone number (202) 443-3380. 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 New York Seaport

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