The tariff classification of Dried Rolled Butea Monosperma Leaves from India

N301064 October 26, 2018 CLA-2-14:OT:RR:NC:N2:231 CATEGORY: Classification TARIFF NO.: 1404.90.9090 Mr. Prad Sabharwal Ananta Advisors 5217 Westminster Place Saint Louis, MO 63108 RE: The tariff classification of Dried Rolled Butea Monosperma Leaves from India Dear Mr. Sabharwal: In your letter dated October 9, 2018, you requested a tariff classification ruling. The subject merchandise is the dried leaves of the Butea monosperma tree (also known as flame-of-the-forest and bastard teak) rolled into hollow cylindrical tubes and secured by a self-adhesive tape. Each tube contains a 1-inch dried cornhusk that works as a filter. You state that the tubes do not contain tobacco or nicotine. The instant merchandise functions akin to cigarette wrappers, to the extent that they can be filled with tobacco and subsequently ignited and inhaled. The pictorial representation of the product submitted with your request indicates that the product will be imported in retail packaging. The product will be made available in two lengths (3.5 and 4.5 inches), and in three different diameters (.27, .44 and .5 inches). The dried rolled leaves of the Butea monosperma tree will be sold to wholesalers and online stores. You also state per our telephone discussion that the packaging will include a stick made of teakwood that will serve as a packing tool to facilitate the filling and packing of the rolled leaves with tobacco, herbs etc. The dried rolled Butea monosperma leaves and the accompanying packing stick meets the criteria for goods classifiable as set. The components of the retail package consist of articles classifiable in different headings (1404, 4417); they are put up together to carry out a specific activity; and as imported, they are suitable for sale directly to end users without repacking. General Rule of Interpretation (GRI) 3(b) of the Harmonized Tariff Schedule states that goods put up in sets for retail sale are to be classified as if they consisted of the material or component which gives them their essential character. Of the two components, only the Butea monosperma leaves are indispensable with relation to the set’s use. In the absence of the leaves, which themselves are the objects of consumption, the packing sticks alone could not be used for smoking. In contrast, the packing sticks merely facilitate this end-use by increasing the efficiency with which the leaves are filled and packed. The absence of these sticks would not impair the user’s ability to fill, pack, ignite, and smoke the leaves. The component that imparts the essential character of the intended import is the Butea monosperma leaves. The applicable subheading for the Dried Rolled Butea Monosperma Leaves will be 1404.90.9090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: “Vegetable products not elsewhere specified or included: Other: Other.” The rate of duty will be Free. 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 the World Wide Web at https://hts.usitc.gov/current. This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at 301-575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html. Please note that this ruling does not address whether the subject merchandise is admissible into the United States.  To obtain an admissibility ruling, you may send your request to the following address: U.S. Customs and Border ProtectionOffice of International TradeRegulations and RulingsATTN: Chief, Cargo Security, Carriers, and Restricted Merchandise Branch90 K Street, NE 10th FloorWashington, D.C.  20229-1177 This merchandise may be subject to the Federal Food, Drug, and Cosmetic Act (FDCA), as amended by the Family Smoking Prevention and Tobacco Control Act (FSPTCA), both of which are administered by the U.S. Food and Drug Administration (FDA). Information on the FDCA and FSPTCA can be obtained by calling the FDA at 1 (888) 463-6332, or by visiting www.fda.gov.Imported cigarette tubes are subject to additional federal excise taxes imposed by the Alcohol and Tobacco Tax Bureau (TTB). Importers are instructed to consult the TTB for updated information on federal excise tax liability for imported cigarette tubes and other tobacco products. You may contact the TTB by telephone at (202) 453-2000 or by email at ttbinternetquestions@ttb.gov. Written requests may be addressed to the following address: Alcohol and Tobacco Tax and Trade Bureau, Regulations and Rulings Division Attn: Industrial Alcohol Program, 1310 G Street NW, Box 12, Washington, D.C. 20005. 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 Ekeng Manczuk at ekeng.b.manczuk@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division