NJoy imports their stuff with apparently no problems after getting formal rulings from US Customs as to their tariff classification, and representing their function as "nicotine inhalers".
And, they say the liquid is "diluted tobacco liquid". Here is one such letter:
N027755
May 30, 2008
CLA-2-85:OT:RR:E:NC:N1:112
CATEGORY: Classification
TARIFF NO.: 8543.70.9650
Mark H. Weiss, Chairman Sottera, Inc. DBA Njoy 4204 N. Brown Avenue Scottsdale, Arizona 85251
RE: The tariff classification of Njoy Electronic Cigarette and Njoy Electronic Cigar from China
Dear Mr. Weiss:
In your letter dated May 6, 2008, you requested a tariff classification ruling.
The first item concerned is the Njoy Electronic Cigar. The electronic cigar is comprised of a metallic, tube shaped, housing. It incorporates a mouth piece on one end and an LED indicator light on the opposite end. The housing of the cigar is brown in color. Inside the housing is a replaceable ingredient/nicotine cartridge, rechargeable battery and a vaporization chamber. In use, the user would unscrew the indicator light at the end of the device and insert a rechargeable battery. At the opposite end of the device, the user would insert their choice of high, medium or low density nicotine cartridge. The electronic cigar operates using a 3.7 volt rechargeable lithium battery.
The second item concerned is the Njoy Electronic Cigarette. The electronic cigarette is comprised of a metallic, tube shaped, housing. It incorporates a mouth piece on one end and an LED indicator light on the opposite end. The cigarette is available in either a black or burgundy color. Inside the tube is a replaceable ingredient/nicotine cartridge, rechargeable battery and a vaporization chamber. In use, the user would unscrew the indicator light at the end of the device and insert a rechargeable battery. At the opposite end of the device, the user would insert their choice of high, medium or low density nicotine cartridge. The electronic cigarette operates using a 3.6 volt rechargeable lithium battery.
The purpose of the Njoy Electronic Cigar and Njoy Electronic Cigarette is to act as a nicotine inhaler. Both products heat and atomize the diluted tobacco liquid so that its flavor/vapor can be inhaled through the mouth piece.
You state that these two items will be marketed and packaged as follows:
1. The electronic cigar with two rechargeable 3.7 volt batteries and two refill cartridges.
2. The electronic cigarette with two rechargeable 3.6 volt batteries and a five pack of refill cartridges.
The applicable subheadings for the Njoy Electronic Cigarette and the Njoy Electronic Cigar will be 8543.70.9650, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Electrical…apparatus, having individual functions, not specified or included elsewhere…: Other…apparatus: 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 Steve Pollichino at 646-733-3008.
Sincerely,
Robert B. Swierupski
Director,
National Commodity Specialist Division
And a more recent ruling obtained by another company also importing "nicotine inhalers":
N046855
January 8, 2009
CLA-2-85:OT:RR:NC:N1:112
CATEGORY: Classification
TARIFF NO.: 8543.70.9650
John Andrews PHX Smokeless Cigarettes LLC 402 North 32nd Street Phoenix, Arizonia 85008
RE: The tariff classification of electronic cigarettes from an unspecified country
Dear Mr. Andrews:
In your letter dated December 8, 2008, you requested a tariff classification ruling. The samples that you submitted are being retained by this office.
The merchandise subject to this ruling is the PHX Super Cigarette kit and the PHX Electronic Cigarette kit. The electronic cigarettes included in these kits are comprised of two primary components, a battery tube and an atomizer. The atomizer contains an electronic triggering system that vaporizes a nicotine liquid, which is stored within a replaceable mouth piece. The battery tube, which forms the body of the product, contains a microprocessor, lithium battery, sensor and an indicator light. Both kits contain two battery tubes, one atomizer, 5 replacement nicotine cartridges/mouth pieces, and a battery charger with power cord.
The purpose of the PHX Super Cigarette and the PHX electronic cigarette is to act as a nicotine inhaler. Both products heat and atomize the nicotine liquid so that its flavor/vapor can be inhaled through the mouthpiece.
The applicable subheading for the Super Cigarette kit and the PHX electronic cigarette kit will be 8543.70.9650, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Electrical…apparatus, having individual functions, not specified or included elsewhere…: Other machines and apparatus: Other: Other: Other: Other." The general 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 Steve Pollichino at 646-733-3008.
Sincerely, Robert B. Swierupski Director National Commodity Specialist Division
http://rulings.customs.gov/index.asp?ru=m85579&qu=electronic+cigarette&vw=detail
Food for thought?
