Sorry for the double post, but this one is very interesting:
N045927
December 18, 2008
CLA-2-85:OT:RR:NC:N1:112
CATEGORY: Classification
TARIFF NO.: 8543.70.9650
Mr. Greg Pan, President
Beijing Greenworld Technologies, Ltd.
54 Shunren Road, 2nd Building, 3rd Floor Shunyi District, Beijing 10130 China
RE:
The tariff classification of various electronic cigarettes, pipes and cigars from China
Dear Mr. Pan:
In your letter received by this office on December 2, 2008, you requested a tariff classification ruling. The items subject to this ruling are various electronic cigarette, pipe and cigar products. The sample which you submitted is being retained by this office.
Each of the items concerned are
electronic smoking devices in the shape of cigarettes, pipes and cigars. Each item is comprised of two primary components, a battery tube and an atomizer. The atomizer, which forms the mouth piece, is a device that contains an electronic triggering system that vaporizes nicotine-diluted or zero-nicotine liquids, which are safely sealed within the atomizer. The battery tube, which forms the body of the product, contains a microelectronic device with an integrated circuit, lithium battery, and a sensor, that collectively control the entire operating process. The first item subject to this ruling is the Senior Pack Starter Kit (Model # GT-G500-PP01). The kit contains a wooden sculptured electronic pipe bowl, 2 atomizers and a battery charger. The wooden sculpture pipe bowl incorporates the battery and electronic components. The atomizer forms the mouth piece. The combination of the electronic pipe bowl and the atomizer form the complete inhaler.
The second item subject to this ruling is the Nobel Pack Starter Kit (Model # GT-G300-IN01). The kit contains a cigarette holder, 2 cigarette battery tubes, 4 atomizers and 1 USB Cable. The cigarette battery tube forms the body of the electronic cigarette. The atomizer forms the mouth piece. The combination of the battery tube and the atomizer form the complete inhaler. The cigarette holder is also a battery charger.
The third item subject to this ruling is the Mini Pack Starter Kit (Model # GT-G300N-IN01). The kit contains 2 cigarette battery tubes, 4 atomizers and 1 charger. The cigarette battery tube forms the body of the electronic cigarette. The atomizer forms the mouth piece. The combination of the battery tube and the atomizer form the complete inhaler.
The fourth item subject to this ruling is the Standard Pack Starter Kit (Model # GT-G220-IN0-1). The kit includes two cigarette battery tubes, 4 atomizers, and one battery charger. The cigarette battery tube forms the body of the electronic cigarette. The atomizer forms the mouth piece. The combination of the battery tube and the atomizer form the complete inhaler.
The fifth item subject to this ruling is the Power Pack Starter Kit (Model # GT-G120-IN01). This kit contains one cigar shaped battery tube, 2 atomizers and 1 charger. The cigar shaped battery tube forms the body of the cigar. The atomizer forms the mouth piece. The combination of the battery tube and the atomizer form the complete inhaler.
In use, the act of inhaling initiates an atomization process which releases a simulated smoke. That smoke is actually a vapor mist which the user inhales. The remaining or secondary mist evaporates into the air within a few seconds without leaving harmful residuals. When the user inhales through the mouth piece, the electronic circuits start to work and the atomization process begins. When the user stops inhaling, the circuits stop working and the atomization process stops. The inhaler must be recharged when an indicator light on the inhaler does not turn red. The atomizers are available in 4 different nicotine levels, high, medium, low and zero.
The applicable subheading for each of the various electronic cigarettes, pipes and cigars (Senior Pack Starter Kit - Model # GT-G500-PPO-1, Nobel Pack Starter Kit - Model # GT-G300-IN01, Mini Pack Starter Kit - Model # GT-G300N-IN 01, Standard Pack Starter Kit Model # GT-G220-IN01 and Power Pack Starter Kit - Model #GT-G120-IN01) will be 8543.70.9650, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Electrical machines and apparatus
: Other machines and 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
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