N239384 N2 Ruling Active

The tariff classification of Nicotine 10% in Glycerin (CAS # 54-11-5) from Switzerland

Issued April 2, 2013 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3824.90.9290

Headings: 3824

Product description

Documentation received with your ruling request indicates that the instant product will be used to manufacture inserts for electronic cigarettes. As per our telephone conversation,

CBP rationale

The applicable subheading for the Nicotine 10% in Glycerin 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.

Full text

N239384 April 2, 2013 CLA-2-38:OT:RR:NC:N2:235 CATEGORY: Classification TARIFF NO.: 3824.90.9290 Ms. Robyn Bruciak Interchem Corporation 120 Route 17 North P.O. Box 1579 Paramus, NJ 07652 RE: The tariff classification of Nicotine 10% in Glycerin (CAS # 54-11-5) from Switzerland Dear Ms. Bruciak: In your letter dated March 4, 2013, you requested a tariff classification ruling. Documentation received with your ruling request indicates that the instant product will be used to manufacture inserts for electronic cigarettes. As per our telephone conversation, you stated that the subject merchandise is a mixture of nicotine and glycerin. The product will be imported in bulk form. The applicable subheading for the Nicotine 10% in Glycerin 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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