The tariff classification of hookah charcoal tablets from China

N314529 October 1, 2020 CLA-2-44:OT:RR:NC:1:130 CATEGORY: Classification TARIFF NO.: 9903.88.03; 4402.90.0000 M. Jamie Lee Cox Pride International, Inc. 2200 Broening Hwy, Ste. 230 Baltimore, MD 21224 RE: The tariff classification of hookah charcoal tablets from China Dear M. Cox: In your letter, dated September 11, 2020, you requested a binding tariff classification ruling on behalf of your client, Ezzat Trading Int’l LLC. The request concerns charcoal tablets manufactured for use with hookah pipes. Product information was submitted for our review. The instant product is cylindrical charcoal tablets in multiple sizes. The tablets consist of an agglomeration of non-activated coconut shell charcoal powder, fillers, calcium carbonate, and flavor. The tablets are packaged in a foil sleeve. The principal use for the charcoal tablets is lighting and heating tobacco in hookah pipes. The applicable subheading for the charcoal tablets will be 4402.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Wood charcoal (including shell or nut charcoal), whether or not agglomerated: Other. The rate of duty will be free. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 4402.90.0000, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty.  At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 4402.90.0000, HTSUS, listed above. The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading.  For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively. 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 Laurel Duvall at [email protected].Sincerely, Steven A. Mack Director National Commodity Specialist Division