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The tariff classification of drip tips for electronic cigarettes from Germany
Issued March 24, 2014 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N251601 (March 24, 2014)
Tariff classification
HTS codes: 8543.90.8880
Headings: 8543
Product description
The item(s) concerned are modular drip tips for electronic cigarettes. Each tip consists of three components: a base, a barrel and a tip. The barrel imparts a decorative attribute to the drip tip. The barrel may be made of steel, silver, gold, brass, leather, wood, glass, etc. The barrel(s) are interchangeable. The drip tip is a replacement part to an electronic cigarette. It replaces the standard mouth piece and flavor cartridge. The drip tip allows for the use of a variety of e-liquids. E-liquids of various flavors can be dripped directly into the drip tip. The drip tip and electronic cigarette combination will vaporize the e-liquid, which the user will then inhale.
CBP rationale
The applicable subheading for the modular drip tips will be 8543.90.8880, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electrical machines and apparatus…: Parts: Other: Other: Other: Other.
Full text
N251601 March 24, 2014 CLA-2-85:OT:RR:NC:N1:112 CATEGORY: Classification TARIFF NO.: 8543.90.8880 Juliane Frenzel Managing Member Ave2vapers, LLC 85 Marin Ave Sausalito, CA 94965 RE: The tariff classification of drip tips for electronic cigarettes from Germany Dear Ms. Frenzel: In your letter dated March 10, 2014, you requested a tariff classification ruling. The item(s) concerned are modular drip tips for electronic cigarettes. Each tip consists of three components: a base, a barrel and a tip. The barrel imparts a decorative attribute to the drip tip. The barrel may be made of steel, silver, gold, brass, leather, wood, glass, etc. The barrel(s) are interchangeable. The drip tip is a replacement part to an electronic cigarette. It replaces the standard mouth piece and flavor cartridge. The drip tip allows for the use of a variety of e-liquids. E-liquids of various flavors can be dripped directly into the drip tip. The drip tip and electronic cigarette combination will vaporize the e-liquid, which the user will then inhale. The applicable subheading for the modular drip tips will be 8543.90.8880, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electrical machines and apparatus…: Parts: 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 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 Steven Pollichino at (646) 733-3008. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division
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