CLA-2-96:OT:RR:NC:N4:234
Mr. William Wratschko
Customs Clearance International, Inc.
19300 S. Hamilton Ave., Suite 190
Gardena, CA 90248
RE: The tariff classification of disposable hookah pipe hose from Jordan
Dear Mr. Wratschko:
In your letter dated January 29, 2015, you requested a tariff classification ruling. The sample will be returned to you, as requested.
The sample submitted, is a plastic disposable hookah hose “used to smoke hookah.” (A hookah is a water pipe traditionally used to smoke flavored tobacco. The hookah typically incorporates a hose with which the user draws smoke via a water-filled vessel.) A photo accompanying your letter shows what appears to be a ribbed or corrugated, flexible plastic tube with a plastic fitting at each end. It is assumed that one of the fittings is to serve as a mouthpiece, while the other is to connect the hose to the body of the hookah. The hose is connected to the hookah body on one end and the individual inhales from the other end.
The applicable subheading for the disposable hookah pipe will 9614.00.9890, Harmonized Tariff Schedule of the United States (HTSUS), which provides for smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof: other: other: other. The general rate of duty will be 0.5 cents each plus 3% 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/.
At this time we are unable to provide a Jordan Free Trade Agreement (JFTA) eligibility determination, in that insufficient information was provided to ascertain whether the regional value content should be calculated using transaction value or net cost. We do not know: (1) the nature of the parties involved, whether they are related or non-related, and if related whether arms-length transactions assimilating non-related parties is undertaken, (2) whether the value of the foreign inputs, the disposable hookah pipe hose, include the cost of freight, insurance and packing and all other costs incurred in transporting the material to the location of the producer, (3) whether duties and taxes paid or payable with respect to the materials in the territory of one or more of the JFTA countries, is included in the cost of the foreign inputs, other than duties and taxes that are waived, refunded, refundable or otherwise recoverable, including credit against duty or taxes paid or payable, (4) whether customs brokerage fees are included in the cost of the foreign inputs, and (5) whether costs for waste and spoilage resulting from the use of the material in the production of the good is included in the value of the foreign inputs. For the net cost calculation see 19 Customs Code of Federal Regulations, Part 10.701-712 JFTA and its Appendix to Part 10.701-712, which discusses originating materials, non-originating materials, product costs, period costs and other costs, as well as discusses other inclusions and exclusions to the net cost calculation.
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 Albert Gamble at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division