N300610 N3 Ruling Active

The tariff classification of a disposable hookah mouthpiece/filter from Turkey.

Issued October 15, 2018 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9614.00.9890

Headings: 9614

Product description

You submitted a photograph and a detailed description of a disposable plastic mouthpiece/filter for a hookah, identified as the “MiniTox.” The item is made of acrylonitrile butadiene styrene (ABS) plastic and contains a specially designed filter only for hookah use. The purpose of the sanitary, single–use item is to produces a smoother, cooler smoking experience. The item measures approximately 292mm in length with a tapered mouthpiece on one end and a hose attachment fitting on the other end.

CBP rationale

The applicable subheading for the “MiniTox” will be 9614.00.9890, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof: other: other: other.

Full text

N300610 October 15, 2018 CLA-2-96:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 9614.00.9890 Mr. Mark Norige The Board Forum P.O. Box 81 North Attleboro, MA 02761 RE: The tariff classification of a disposable hookah mouthpiece/filter from Turkey. Dear Mr. Norige: In your letter dated September 17, 2018, on behalf of Mr. Mahir Taghiyev, you requested a tariff classification ruling. You submitted a photograph and a detailed description of a disposable plastic mouthpiece/filter for a hookah, identified as the “MiniTox.” The item is made of acrylonitrile butadiene styrene (ABS) plastic and contains a specially designed filter only for hookah use. The purpose of the sanitary, single–use item is to produces a smoother, cooler smoking experience. The item measures approximately 292mm in length with a tapered mouthpiece on one end and a hose attachment fitting on the other end. The applicable subheading for the “MiniTox” will be 9614.00.9890, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof: other: other: other.” The rate of duty will be 0.5 cents each plus 3 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 the 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 Sandra Carlson at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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