CLA-2-96:OT:RR:NC:N2:231
Mr. Phoenix Cole
DSV Air & Sea
898 Sepulveda Blvd., 6th Fl.
El Segundo, CA 90245
RE: The tariff classification of hookahs from China.
Dear Mr. Cole:
In your letter dated July 23, 2012, you requested a tariff classification ruling on behalf of your client, Bishoi Sadek, dba Souteer Tobacco & Candy.
The goods in question are described as all-glass, updated-design hookahs used for smoking tobacco. The photos below accompanied your letter.
Based on the photos, it appears that although the bodies and bowls of the hookahs are of glass, some parts, such as hoses, stands, charcoal screens/trays and wind guards may be of metal or of other materials.
The applicable subheading for the hookahs will be 9614.00.2810, Harmonized Tariff Schedule of the United States (HTSUS), which provides for smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof: pipes and pipe bowls: other: of glass. The rate of duty will be 0.3 cents each plus 3.2 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 World Wide Web at http://www.usitc.gov/tata/hts/.
We note that Headquarters Ruling Letter H150766, dated March 8, 2011, dealt with the admissibility of very similar products to be imported by another party. However, if you wish to obtain an admissibility ruling directly applicable to your client’s particular situation, you may write to the following CBP office:
U.S. Customs and Border Protection
Office of International Trade
Regulations and Rulings
Attn: Cargo Security, Carriers & Immigration Branch
799 9th Street, N.W.
Washington, D.C. 20229-1179
If you decide to write to the above office, we suggest that you include a copy of this letter as well as explanations, literature, documents, exhibits, etc., which address the following factors in relation to the products to be imported by your client: 1) Instructions provided with the items concerning their use, 2) Descriptive materials accompanying the items which explain or depict their use, 3) National and local advertising concerning their use, 4) The manner in which the items will be displayed for sale, 5) Whether the importer and other parties in control of the items are legitimate suppliers of like or related items to the community, such as a licensed distributor or dealer of tobacco products, 6) The ratio of sales of the items to the total sales of the business enterprise, 7) Evidence of the existence and scope of the legitimate use of the items in the community, and 8) Expert testimony concerning the items’ use.
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 Nathan Rosenstein at (646) 733-3030.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division