The tariff classification of a ceramic salt pipe inhaler from Pakistan.

N217082 June 8, 2012 CLA-2-69:OT:RR:NC:N4:428 CATEGORY: Classification TARIFF NO.: 6912.00.5000 Mr. Charlie Carroll John M. Brining Co, Inc. 202 Congress Street Mobile, AL 36603 RE: The tariff classification of a ceramic salt pipe inhaler from Pakistan. Dear Mr. Carroll: In your letter dated May 8, 2012, you requested a tariff classification ruling on behalf of your client, Wheelchairs Plus. The merchandise under consideration is described as a Himalayan Salt Pipe Inhaler. A sample was submitted with your ruling request and will be returned to you. The Salt Pipe Inhaler, which you state is made of stoneware, measures approximately 5.25 inches high by 3.5 inches wide at its widest points. It is hollow and roughly conical in shape, with the top forming a mouthpiece; the bottom of the inhaler is porous and permits the passage of air. The inhaler is imported filled with coarse-grain salt. In use, the tip of the inhaler is placed in the mouth, and the user draws air through the salt-filled inhaler, exhaling through the nose. The packaging states that the salt within the inhaler may be reused for up to two years before replacement. The Himalayan Salt Pipe Inhaler is considered to be a composite good made up of components which are classified under different headings. General Rule of Interpretation (GRI) 3(b) of the Harmonized Tariff Schedule of the United States (HTSUS) provides, in relevant part, that composite goods which cannot be classified by reference to GRI 3(a) shall be classified as if they consisted of the material or component which gives them their essential character. The stoneware inhaler provides the essential character of this item. The applicable subheading for the Himalayan Salt Pipe Inhaler will be 6912.00.5000, HTSUS, which provides for “Ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china: Other.” The general rate of duty will be 6 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/. The submitted sample is not marked with its country of origin. Section 134.11 of the Customs Regulations (19 C.F.R. 134.11) provides, in part, that unless excepted by law, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such a manner as to indicate to an ultimate purchaser in the U.S. the English name of the country of origin of the article, at the time of importation into the Customs territory of the U.S. 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 Nicole Sullivan at (646) 733-3028. Sincerely, Thomas J. Russo Director National Commodity Specialist Division