The tariff classification of electronic cigarettes from an unspecified country

N046855 January 8, 2009 CLA-2-85:OT:RR:NC:N1:112 CATEGORY: Classification TARIFF NO.: 8543.70.9650 John Andrews PHX Smokeless Cigarettes LLC 402 North 32nd Street Phoenix, Arizonia 85008 RE: The tariff classification of electronic cigarettes from an unspecified country Dear Mr. Andrews: In your letter dated December 8, 2008, you requested a tariff classification ruling. The samples that you submitted are being retained by this office. The merchandise subject to this ruling is the PHX Super Cigarette kit and the PHX Electronic Cigarette kit. The electronic cigarettes included in these kits are comprised of two primary components, a battery tube and an atomizer. The atomizer contains an electronic triggering system that vaporizes a nicotine liquid, which is stored within a replaceable mouth piece. The battery tube, which forms the body of the product, contains a microprocessor, lithium battery, sensor and an indicator light. Both kits contain two battery tubes, one atomizer, 5 replacement nicotine cartridges/mouth pieces, and a battery charger with power cord. The purpose of the PHX Super Cigarette and the PHX electronic cigarette is to act as a nicotine inhaler. Both products heat and atomize the nicotine liquid so that its flavor/vapor can be inhaled through the mouthpiece. The applicable subheading for the Super Cigarette kit and the PHX electronic cigarette kit will be 8543.70.9650, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electrical…apparatus, having individual functions, not specified or included elsewhere…: Other machines and apparatus: Other: Other: Other: Other.” The general 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 HTSUS and the accompanying duty rates are provided on 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 Steve Pollichino at 646-733-3008. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division