The tariff classification of Dried Pre-Rolled Diospyros Melanoxylon Leaves from India

N304203 May 21, 2019 CLA-2-14:OT:RR:NC:N2:231 CATEGORY: Classification TARIFF NO.: 1404.90.9090 Mr. Prad Sabharwal The Rhythms of Life, Inc. 5217 Westminster Place Saint Louis, MO 63108 RE: The tariff classification of Dried Pre-Rolled Diospyros Melanoxylon Leaves from India Dear Mr. Sabharwal: In your letter dated May 5, 2019, you requested a tariff classification ruling. The subject merchandise is “Rhythms of Life Silver Leaf” consisting of the leaves of the Diospyros melanoxylon tree (also known as Coromandel ebony or East Indian ebony). The leaves often identified by its Hindi name, “tendu”, function akin to a cigarette wrapper, to the extent that it can be filled with tobacco and subsequently ignited and inhaled. According to the manufacturing process submitted with your ruling submission, the leaves purchased from traders are sorted by size and color, washed with filtered water and rolled into hollow cylindrical tubes. A dried cornhusk is inserted into each tube to serve as a biodegradable filter then a printed-paper tape similar to a cigar band secures the item. The pre-rolled leaves are placed in a pre-heated room with a temperature of 200-220 degree Fahrenheit. Each individual tube is wrapped in 100 percent edible silver upon completion of the drying process. The tubes that you state do not contain tobacco or nicotine are inserted into a food grade polyethylene terephthalate (PET) tube. The pictorial representation submitted indicates that each individual tube holds a wooden stick of an unspecified species that you state will serve to maintain the shape of product during transportation and storage. The dried pre-rolled Diospyros melanoxylon leaves and the accompanying wooden 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 Diospyros melanoxylon 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 Diospyros melanoxylon leaves. The applicable subheading for the Dried Pre-Rolled Diospyros Melanoxylon 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. 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