The tariff classification of Electronic cigarette flavoring from China

N263611 May 7, 2015 CLA-2-38:OT:RR:NC:2:239 CATEGORY: Classification TARIFF NO.: 3824.90.9290 Solomon Abady Abady Law Firm, P.C. 244 5th Avenue Suite 280S New York, NY 10001 RE: The tariff classification of Electronic cigarette flavoring from China Dear Mr. Abady: In your letter dated April 6, 2015, you requested a tariff classification ruling on behalf of your client, RTS Leasing, LLC. Your inquiry pertains to Electronic cigarette flavoring indicated for use in electronic cigarettes. The Electronic cigarette flavoring, packaged in one liter bottles, consists of 81.85% Propylene glycol, 15% Glycerin, 2% Water, 1.01% Vanilla extract, and trace amounts of various fragrance oils. The applicable subheading for the Electronic cigarette flavoring 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 patrick.day@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division