The tariff classification of tobacco flavored E-liquid from China. Correction to Ruling Number N238118

N262901 March 24, 2015 CLA-2-38:OT:RR:NC:2:239 CATEGORY: Classification TARIFF NO.: 3824.90.2800 Ms. Vivian Park Hew Hwon Kim CHB 17808 S. Hobart Blvd. Gardena, CA 90248 RE: The tariff classification of tobacco flavored E-liquid from China. Correction to Ruling Number N238118 Dear Ms. Park: This replaces Ruling Number N238118, dated April 30, 2013, which contained a clerical error. Paragraph three of Ruling Number N238118 incorrectly lists the rate of duty for Harmonized Tariff Schedule subheading 3824.90.2800 as 1.8 cents per kilogram and 10 percent ad valorem. A complete corrected ruling follows. In your letter dated January 31, 2013, you requested a tariff classification ruling on behalf of Hangsen Holding Co. Limited. The sample and documentation received with your request was sent to our laboratory for review. That review is now complete and our assessment is as follows: The subject product is stated in your request to be a tobacco flavored liquid that will be used in electronic cigarettes. It is indicated to be “an electronic atomized liquid”. It consists of peach aldehyde, 2,5-dimethylpyrazine, magmastigamtrienone, 2-methyl-2-cyclopenten-1-one, water, beta ionone, glycerol and vanilla extract. The applicable subheading for the Tobacco E-Liquid if containing 5 percent or more by weight of one or more aromatic or modified aromatic substances will be 3824.90.2800, 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; residual products of the chemical or allied industries, not elsewhere specified or included: Other: Other: Mixtures containing 5 percent or more by weight of one or more aromatic or modified aromatic substances: Other. The rate of duty will be 6.5 percent ad valorem. The applicable subheading for the Tobacco E-Liquid if containing less than 5 percent by weight of one or more aromatic substances will be 3824.90.9290, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: 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/. 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 Patrick Day at (646) 733-3032. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division