The tariff classification of a personal vaporizer pod from China
Issued March 15, 2018 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 8543.90.8860
Headings: 8543
Product description
The merchandise under consideration is identified as the J1 Pod with Cap, which consists of an empty plastic tank, a heating element, and a plastic cap. The J1 Pod is intended to hold liquids for use with personal vaporizers and functions as the mouthpiece and reservoir when attached to an appropriate battery unit. In use, the J1 Pod is filled with vaporizing fluid and inserted into a battery unit. The two electrical contacts on the J1 Pod connect the internal heating element to the electrical power source thereby producing vapor that the user inhales.
CBP rationale
The applicable subheading for the J1 Pod with Cap will be 8543.90.8860, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter; parts thereof: Parts: Other: Other: Of personal electric or electronic vaporizing devices: Other”.
Full text
N294491 March 15, 2018 CLA-2-85:OT:RR:NC:N2:220 CATEGORY: Classification TARIFF NO.: 8543.90.8860 Kristy Morgan Future Forwarding Co. 4380 International Pkwy Ste C Atlanta, GA 30354 RE: The tariff classification of a personal vaporizer pod from China Dear Ms. Morgan: In your letter dated February 16, 2018 you requested a tariff classification ruling on behalf of your client, Asteelflash USA Corp. The merchandise under consideration is identified as the J1 Pod with Cap, which consists of an empty plastic tank, a heating element, and a plastic cap. The J1 Pod is intended to hold liquids for use with personal vaporizers and functions as the mouthpiece and reservoir when attached to an appropriate battery unit. In use, the J1 Pod is filled with vaporizing fluid and inserted into a battery unit. The two electrical contacts on the J1 Pod connect the internal heating element to the electrical power source thereby producing vapor that the user inhales. The applicable subheading for the J1 Pod with Cap will be 8543.90.8860, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter; parts thereof: Parts: Other: Other: Of personal electric or electronic vaporizing devices: Other”. The general rate of duty will be 1.3% 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 https://hts.usitc.gov/current. 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 Karl Moosbrugger at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division
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