N260546 N2 Ruling Active

The tariff classification of a tobacco substitute from Jordan

Issued January 26, 2015 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 2403.99.2090

Headings: 2403

Product description

The merchandise in question is described as “Shisha Incense," which is a tobacco free/ nicotine free smoking mixture intended for use in place of flavored tobacco in traditional Middle Eastern smoking pipes typically referred to as Hookahs. The stated ingredients are Rose Petals, Natural Vegetable Glycerin, Honey, Food Flavor and Sodium. The product will be imported in 100G cans.

Full text

N260546 January 26, 2015 CLA-2-24:OT:RR:E:NC:N2:231 CATEGORY: Classification TARIFF NO.: 2403.99.2090 Ms. Sadiah Mohammed Ocean Air Logistics 168-01 Rockaway Boulevard Jamaica, NY 11434 RE: The tariff classification of a tobacco substitute from Jordan Dear Ms. Mohammed: In your letter dated December 31, 2014, on behalf on your client, Fayrouza USA, you requested a tariff classification ruling. The merchandise in question is described as “Shisha Incense," which is a tobacco free/ nicotine free smoking mixture intended for use in place of flavored tobacco in traditional Middle Eastern smoking pipes typically referred to as Hookahs. The stated ingredients are Rose Petals, Natural Vegetable Glycerin, Honey, Food Flavor and Sodium. The product will be imported in 100G cans. The applicable subheading for the above-described tobacco-free product will be 2403.99.2090, HTSUS, which provides, in pertinent part, for …manufactured tobacco substitutes…: other: other: prepared for marketing to the ultimate consumer in the identical form and package in which imported: other. The rate of duty will be 24.7 cents per kilogram. 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 requirements administered by the Division of Import Operations & Policy, U.S. Food and Drug Administration (FDA). You may contact that agency at 5600 Fishers Lane, Rockville, MD 20857, telephone (301) 443-6553. 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 Nathan Rosenstein at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division

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