CLA-2-85:OT:RR:NC:N1:112
Deborah B. Stern, Esq.
Sandler, Travis & Rosenberg, P.A.
1000 NW 57th Court, Suite 600
Miami, FL 33126
RE: The tariff classification of V2Cigs E-Cigarette Cartomizer from China
Dear Ms. Stern:
In your letter dated September 18, 2014, you requested a tariff classification ruling on behalf of your client, VMR Products, LLC.
The item submitted is referred to as the V2Cigs E-Cigarette “Cartomizer”. Combined with the e-cigarette body, or “battery” unit, the Cartomizer makes up the second main component of a complete V2Cigs e-cigarette. The battery unit constitutes the body of the V2Cigs e-cigarette and contains a rechargeable lithium-ion battery, a microprocessor, a sensor, and an LED indicator light, which are all contained within a metallic tube-shaped housing. The e-cigarette body was submitted for a classification ruling and was issued under NY N255966 on August 26, 2014.
The Cartomizer under consideration is comprised of the mouthpiece, the liquid chamber, and the heating element (atomizer). The Cartomizer may be imported prefilled with the vaporizing liquid, but is also imported empty as users have the option of filling with the available liquids of their choice. The Cartomizer connects to the battery unit through threaded receptacle on the end of each piece and is an integral component of the e-cigarette.
The applicable subheading for the V2Cigs E-Cigarette Cartomizer, whether consisting of filled or blank cartridges, will be 8543.90.8880, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electrical machines and apparatus…: Parts: 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 Karl Moosbrugger at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division