The tariff classification of Njoy Electronic Cigarette and Njoy Electronic Cigar from China

N027755 May 30, 2008 CLA-2-85:OT:RR:E:NC:N1:112 CATEGORY: Classification TARIFF NO.: 8543.70.9650 Mark H. Weiss, Chairman Sottera, Inc. DBA Njoy 4204 N. Brown Avenue Scottsdale, Arizona 85251 RE: The tariff classification of Njoy Electronic Cigarette and Njoy Electronic Cigar from China Dear Mr. Weiss: In your letter dated May 6, 2008, you requested a tariff classification ruling. The first item concerned is the Njoy Electronic Cigar. The electronic cigar is comprised of a metallic, tube shaped, housing. It incorporates a mouth piece on one end and an LED indicator light on the opposite end. The housing of the cigar is brown in color. Inside the housing is a replaceable ingredient/nicotine cartridge, rechargeable battery and a vaporization chamber. In use, the user would unscrew the indicator light at the end of the device and insert a rechargeable battery. At the opposite end of the device, the user would insert their choice of high, medium or low density nicotine cartridge. The electronic cigar operates using a 3.7 volt rechargeable lithium battery. The second item concerned is the Njoy Electronic Cigarette. The electronic cigarette is comprised of a metallic, tube shaped, housing. It incorporates a mouth piece on one end and an LED indicator light on the opposite end. The cigarette is available in either a black or burgundy color. Inside the tube is a replaceable ingredient/nicotine cartridge, rechargeable battery and a vaporization chamber. In use, the user would unscrew the indicator light at the end of the device and insert a rechargeable battery. At the opposite end of the device, the user would insert their choice of high, medium or low density nicotine cartridge. The electronic cigarette operates using a 3.6 volt rechargeable lithium battery. The purpose of the Njoy Electronic Cigar and Njoy Electronic Cigarette is to act as a nicotine inhaler. Both products heat and atomize the diluted tobacco liquid so that its flavor/vapor can be inhaled through the mouth piece. You state that these two items will be marketed and packaged as follows: 1. The electronic cigar with two rechargeable 3.7 volt batteries and two refill cartridges. 2. The electronic cigarette with two rechargeable 3.6 volt batteries and a five pack of refill cartridges. The applicable subheadings for the Njoy Electronic Cigarette and the Njoy Electronic Cigar will be 8543.70.9650, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electrical…apparatus, having individual functions, not specified or included elsewhere…: Other…apparatus: Other: Other: Other: Other”. The 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 Steve Pollichino at 646-733-3008. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division