The tariff classification of "NJOY" Nicotine Re-fill Cartridges from China

N026038 April 25, 2008 CLA-2-38:OT:RR:E:NC:2:239 CATEGORY: Classification TARIFF NO.: 3824.90.9290 Mr. Mark H. Weiss Weiss & Moy, P.C. 4204 N. Brown Avenue Scottsdale, Arizona 85251-3914 RE: The tariff classification of "NJOY" Nicotine Re-fill Cartridges from China Dear Mr. Weiss: In your letter dated April 10, 2008, you requested a tariff classification ruling for regular tobacco flavored "NJOY" nicotine re-fill cartridges on behalf of your client Sottera, Inc. The "NJOY" nicotine cartridges are re-fills designed for use in the "NJOY" cigarette and cigar style electronic smoking devices in an effort to reduce and eliminate smoking. The cartridge, which attaches to a plastic mouthpiece tip, will be imported in four nicotine levels, 18 mg. High Density Nicotine, 14 mg. Medium Density Nicotine, 11 mg. Low Density Nicotine and 0 mg. No Nicotine. The high, medium and low density nicotine cartridges contain less than 5% nicotine, lactic acid, propylene glycol, ethanol and glycerol. The no nicotine cartridge contains lactic acid, propylene glycol, ethanol and glycerol. You also indicate in your letter that the nicotine re-fill cartridges will be imported in different flavors. The applicable subheading for the regular tobacco flavored "NJOY" nicotine re-fill cartridges will be 3824.90.9290, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Prepared binders for foundry molds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included: Other: Other: Other: Other: Other: Other. The rate of duty will be 5 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/. A classification ruling regarding the flavored re-fill cartridges cannot be issued at this time. Please provide the complete chemical breakdown by percentage by weight of each component for each flavor. 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 Richard Dunkel at 646-733-3032. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division