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M86437 M8 Ruling Active

The tariff classification of an electronic inhaler from China

Issued October 11, 2006 by U.S. Customs and Border Protection.

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M8 M86437 (October 11, 2006)

Tariff classification

HTS codes: 8543.89.9795

Headings: 8543

Product description

The item concerned is the RUYAN (Atomizing Electronic Cigarette). The item is a battery-operated, stainless steel, round tube measuring 5 ¾” in length (including a flat plastic mouth tip) and approximately 2” in circumference. The mouth tip of the item screws out and an included 2” oblong, hard plastic cartridge with mouth tip is inserted; the cartridge can either contain varying strengths of diluted tobacco liquid, tobacco essence and a food additive or a non-tobacco additive, tobacco essence and a food additive. The RUYAN also contains an integrated circuit, airflow sensor, atomizing chamber and LED light at its rounded end. The purpose of the RUYAN is to heat and atomize the diluted tobacco liquid so that its flavor can be inhaled through the mouth tip and emit smoke from its opposite rounded end.

Full text

NY M86437 October 11, 2006 CLA-2-85:RR:NC:N1:112 M86437 CATEGORY: Classification TARIFF NO.: 8543.89.9795 Paul Leitner Continental Agency, Inc. 535 Brea Canyon Road Walnut, CA 91789-3001 RE: The tariff classification of an electronic inhaler from China Dear Mr. Leitner, In your letter dated September 8, 2006, you requested a tariff classification ruling. The item concerned is the RUYAN (Atomizing Electronic Cigarette). The item is a battery-operated, stainless steel, round tube measuring 5 ¾” in length (including a flat plastic mouth tip) and approximately 2” in circumference. The mouth tip of the item screws out and an included 2” oblong, hard plastic cartridge with mouth tip is inserted; the cartridge can either contain varying strengths of diluted tobacco liquid, tobacco essence and a food additive or a non-tobacco additive, tobacco essence and a food additive. The RUYAN also contains an integrated circuit, airflow sensor, atomizing chamber and LED light at its rounded end. The purpose of the RUYAN is to heat and atomize the diluted tobacco liquid so that its flavor can be inhaled through the mouth tip and emit smoke from its opposite rounded end. The applicable classification subheading for the RUYAN (Atomizing Electronic Cigarette) will be 8543.89.9795, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electrical … apparatus, having individual functions, not specified or included elsewhere ... : Other … apparatus: Other: Other: Other: Other: Other”. The rate of duty will be 2.6%. Duty rates are provided for your convenience and are subject to change. The text of the most recent Harmonized Tariff Schedule and the accompanying duty rates are provided on the World Wide Web at http://www.usitc.gov/tata/hts/. 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 Richard Laman at 646-733-3017. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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