The tariff classification of Smoker’s Option Cigarettes from United Arab Emirate

N036289 September 10, 2008 CLA-2-38:OT:RR:NC:2:239 CATEGORY: Classification TARIFF NO.: 3824.90.2800; 3824.90.9290 Mr. Ralph Angiuoli NASCO Specialty Brands LLC 6220 Hackers Bend Court - Unit F Winston-Salem, NC 27103 RE: The tariff classification of Smoker’s Option Cigarettes from United Arab Emirate Dear Mr. Angiuoli: In your letter dated August 18, 2008, you requested a tariff classification ruling. A sample pack of cinnamon flavored, Smoker’s Option Cigarettes was submitted for review and will not be returned. The item is a smokeless, disposable, cinnamon flavored cigarette substitute for use in places where smoking is prohibited or in areas you prefer not to smoke. The item consists of a paper cigarette with a cinnamon flavored filter material giving it the look and feel of a cigarette without the tobacco, tar or nicotine. Unlike tobacco cigarettes, the Smoker’s Option Cigarettes are not intended to light. The cigarettes are simply inhaled until the flavor is gone. The sample is blistered packed for retail sale in a box containing 20 cigarettes similar to tobacco cigarettes. Based on the composition, the cinnamon flavor cigarette contains by weight of more than 85% synthetic aromatic compounds with small amounts of flavoring agents. Also included in your submission was a component breakdown for a peppermint flavored cigarette containing over 82% natural essential oils and over 17% menthol. A sample of the peppermint flavored cigarette was not submitted at this time. The applicable subheading for the cinnamon flavored, Smoker’s Option Cigarettes will be 3824.90.2800, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Prepared binders for foundry molds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included: Other: Other: Mixtures containing 5 percent or more by weight of one or more aromatic or modified aromatic substances: Other. The rate of duty will be 6.5 percent ad valorem. The applicable subheading for the peppermint flavored, Smoker’s Option Cigarettes will be 3824.90.9290, (HTSUS), which provides for Prepared binders for foundry molds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included: Other: Other: Other: Other: Other: Other. The rate of duty will be 5 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 on World Wide Web at http://www.usitc.gov/tata/hts/. This merchandise may be subject to the Federal, Food, Drug and Cosmetic Act and/or The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which are administered by the U.S. Food and Drug Administration (FDA). Information on the Federal Food, Drug, and Cosmetic Act, as well as The Bioterrorism Act, can be obtained by calling the FDA at 1-888-463-6332, or by visiting their website at www.fda.gov. 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 Dunkel at 646-733-3032. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division