CLA-2-85:OT:RR:NC:N1:112
Deborah B. Stern Esq.
Sandler, Travis & Rosenberg, P.A.
1000 NW 57th Court, Suite 600
Miami, Florida 33126
RE: The tariff classification of V2Cigs brand rechargeable electronic cigarette (“e-cigarette”) body from an undisclosed country of origin
Dear Ms. Stern:
In your letter dated August 5, 2014, you requested a tariff classification ruling on behalf of your client, VMR Products LLC d/b/a V2Cigs.com.
The merchandise in question is referred to as a V2Cigs brand rechargeable electronic cigarette (“e-cigarette”) body. This item is a metallic tube-shaped sleeve that contains the battery, the operating electronics consisting of a printed circuit board, microprocessor and sensor, an LED indicator light, and a decorative cap on the body which suggests the burning end of a cigarette.
The body is combined with a replaceable mouthpiece/flavor cartridge containing the atomizing element, which is not the subject of this request.
You suggested subheading 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 general rate of duty will be 2.6%. However, without the atomizer, the body constitutes only a part of the electronic cigarette and not the complete device. Therefore, subheading 8543.70.9650, HTSUS, is not applicable.
The applicable subheading for the V2Cigs brand rechargeable electronic cigarette (“e-cigarette”) body will be 8543.90.8880, HTSUS, which provides for “Electrical machines and apparatus…: Parts: 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 Karl Moosbrugger at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division