The tariff classification of a smoking simulator from China

N061820 June 17, 2009 CLA-2-85:OT:RR:NC:N1:112 CATEGORY: Classification TARIFF NO.: 8543.70.9650 Mr. Randall Fox 5508 Chamise Court Orangevale, CA 95662 RE: The tariff classification of a smoking simulator from China Dear Mr. Fox: In your letter which was received by this office on May 22, 2009, you requested a tariff classification ruling. The sample that you submitted is being returned to you as requested. The merchandise subject to this ruling is the PV Model 401 Smoking Simulator. This electronic device, which mimics the look of an actual cigarette, is comprised of three primary components, a replaceable mouth piece cartridge, an atomizer and a battery tube. Inside the replaceable mouth piece cartridge is a zero-nicotine liquid. The atomizer contains an electronic heating element that is used to vaporize the zero-nicotine liquid stored within the replaceable mouth piece. The battery tube contains a microprocessor, lithium battery, sensor and an LED which lights when the atomizer is activated. This product is imported as a set/kit, packaged for retail sale. The kit contains five replaceable zero-nicotine cartridges, one atomizer, two battery tubes, and one battery charger with power cord. In use, the mouth piece is placed over the atomizing unit; the atomizing unit is then attached to the battery tube. The user is to draw gently on the mouthpiece for approximately four to 5 seconds. When air is drawn in, the LED at the tip of the cigarette will light up, simulating a lit cigarette. The vapor is to be drawn into and expelled from the user’s mouth only, the user is not to inhale the zero-nicotine liquid into their lungs. The purpose of the PV Model 401 Smoking Simulator is to allow a person to simulate the feel and action of cigarette smoking without using combustion or tobacco. The zero-nicotine liquid used in the mouth piece cartridges contain, USP propylene glycol, USP vegetable glycerin and distilled water. This product has not been evaluated by the FDA. The applicable subheading for the PV Model 401 Smoking Simulator will be 8543.70.9650, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electrical machines and apparatus, having individual functions, not specified or included elsewhere…: Other machines and 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 Steven M. Pollichino at (646) 733-3008. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division