CBP Ruling N238118 — The tariff classification of Tobacco Flavored E-Liquid from China

Tariff classification

Headings: 3824

Product description

Limited. The sample and documentation received with your request was sent to our laboratory for review. That review is now complete and our assessment is as follows: The subject product is stated in your request to be a tobacco flavored liquid that will be used in electronic cigarettes. It is indicated to be “an electronic atomized liquid”. It consists of peach aldehyde, 2,5-dimethylpyrazine, magmastigamtrienone, 2-methyl-2-cyclopenten-1-one, water, beta ionone, glycerol and vanilla extract.

CBP rationale

Co. Limited. The sample and documentation received with your request was sent to our laboratory for review. That review is now complete and our assessment is as follows: The subject product is stated in your request to be a tobacco flavored liquid that will be used in electronic cigarettes. It is indicated to be “an electronic atomized liquid”. It consists of peach aldehyde, 2,5-dimethylpyrazine, magmastigamtrienone, 2-methyl-2-cyclopenten-1-one, water, beta ionone, glycerol and vanilla extract. The applicable subheading for the Tobacco E-Liquid if containing 5 percent or more by weight of one or more aromatic or modified aromatic substances 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; residual products of the chemical or allied industries, 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 1.8 cents per kilogram and 10 percent ad valorem. The applicable subheading for the Tobacco E-Liquid if containing less than 5 percent by weight of one or more aromatic substances will be 3824.90.9290, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: 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/.

Full text

N238118 April 30, 2013 CLA-2-38:OT:RR:NC:2:235 CATEGORY: Classification TARIFF NO.: 3824.90.2800 Ms. Vivian Park Hew Hwon Kim CHB 17808 S. Hobart Blvd. Gardena, CA 90248 RE: The tariff classification of Tobacco Flavored E-Liquid from China Dear Ms. Park: In your letter dated January 31, 2013, you requested a tariff classification ruling on behalf of Hangsen Holding Co. Limited. The sample and documentation received with your request was sent to our laboratory for review. That review is now complete and our assessment is as follows: The subject product is stated in your request to be a tobacco flavored liquid that will be used in electronic cigarettes. It is indicated to be “an electronic atomized liquid”. It consists of peach aldehyde, 2,5-dimethylpyrazine, magmastigamtrienone, 2-methyl-2-cyclopenten-1-one, water, beta ionone, glycerol and vanilla extract. The applicable subheading for the Tobacco E-Liquid if containing 5 percent or more by weight of one or more aromatic or modified aromatic substances 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; residual products of the chemical or allied industries, 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 1.8 cents per kilogram and 10 percent ad valorem. The applicable subheading for the Tobacco E-Liquid if containing less than 5 percent by weight of one or more aromatic substances will be 3824.90.9290, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: 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 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 Paul Hodgkiss at (646) 733-3046. Sincerely, Thomas J. Russo Director National Commodity Specialist Division

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