CLA-2-24:OT:RR:NC:N2:231
Ms. Meredith DeMent
Baker McKenzie LLP
815 Connecticut Avenue
Washington DC 20006
RE: The tariff classification of Heat Stick from Italy
Dear Ms. DeMent:
In your letter dated February 23, 2018, you requested a tariff classification ruling on behalf of your client, Philip Morris USA Inc. (Richmond, VA).
The subject merchandise is described as a “Heat Stick.” The product resembles a conventional cigarette stick that consists of a tobacco plug made from reconstituted cast-leaf tobacco, a hollow acetate tube (HAT), a polymer-film filter, an acetate mouthpiece filter (MPF) and various outer and mouth-end or tipping papers. The tobacco plug is 12 millimeters in length. The material composition is made from various tobacco types which are ground into a fine powder, mixed with water, binders and humectants, including water, guar, natural cellulose fibers and glycerin to create a homogenous slurry. The slurry is subsequently cast and dried into thin sheets. The reconstituted sheet is cut into bands and by crimping the band, tobacco plugs of a specified weight are obtained. The tobacco plugs are individually wrapped into a plug wrap paper. The tobacco plug, the hollow acetate tube and the polymer-film filter are held together with a cigarette paper and are attached to the acetate mouthpiece filter.
The tobacco plug is specifically formulated for heating and not designed for smoking. When heated, water and glycerin evaporate and re-condense into small droplets to generate visible nicotine containing vapor. The tobacco plug which will used with a device called a Tobacco Heating Device serves as the source for the tobacco taste and flavor imbibed by the consumer. You have stated that the tobacco plug will be imported separately from the Tobacco Heating Device.
The applicable subheading for the above-described Heat Stick will be 2403.99.2090, HTSUS, which provides for: Other manufactured tobacco and manufactured tobacco substitutes; “homogenized” or “reconstituted” tobacco; tobacco extracts and essences: Other: Other: Other: Other: The rate of duty will be 24.7 cents per kilogram.
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 https://hts.usitc.gov/current.
The importation of tobacco products is subject to requirements and/or restrictions administered by the agency listed below. We strongly suggest that you contact them for additional information before you attempt to import the subject merchandise.
Alcohol & Tobacco Tax & Trade Bureau (TTB)
TTB National Revenue Center
550 Main Street, Room 8002
Cincinnati, OH 45202
Phone: 1-877-882-3277
Email: [email protected]
This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at 301-575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.
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 Ekeng Manczuk at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division