The tariff classification of vaporizer kits and parts from China

N359384 March 17, 2026 CLA-2-85:OT:RR:NC:N2:212 CATEGORY: Classification TARIFF NO.: 8543.40.0040; 8543.90.8865 Richard O'Neill Neville Peterson LLP 701 Fifth Avenue, Suite 4200-7159 Seattle, WA 98104 RE: The tariff classification of vaporizer kits and parts from China Dear Mr. O'Neill: In your letter dated March 3, 2026, you requested a tariff classification ruling on behalf of your client, Fusion Contracting, LLC. As an initial matter, we note that we will provide a tariff classification opinion on this issue, however we point out the below stipulations and limitations to our review. Based on the descriptions and supporting evidence provided with the ruling request, these products meet the definition of marijuana-related “drug paraphernalia” under 21 USC § 863(d), the importation of which is prohibited under 21 USC § 863(a)(3). However, in Eteros Technologies USA, Inc. v. United States, 592 F. Supp. 3rd 1313 (Ct. Int’l Trade 2022), and Keirton USA Inc. v. United States, 600 F. Supp. 3rd 1270 (Ct. Int’l Trade 2022), the Court of International Trade held that importers importing marijuana-related drug paraphernalia through a port in the State of Washington are “authorized” by the State of Washington to possess such items, within the meaning of the exemption in 21 USC § 863(f)(1), and are therefore exempt from this prohibition. You note within your submission that the products will be imported through various ports of entry. The holdings in Eteros and Keirton apply only to importations through a port in the State of Washington. Accordingly, we recommend contacting the appropriate local Attorney General Office to ensure compliance with State laws, as the products could still be considered prohibited merchandise and potentially seized if imported through a port of entry. If you wish to obtain an admissibility ruling for a future importation through a different port of entry, you may write to the following CBP office: Attn: Cargo Security, Carriers, and Restricted Merchandise Branch Office of Trade Regulations and Rulings U.S. Customs and Border Protection 90 K Street NE Washington, DC 20229. The first item at issue with this request is identified as the Focus V CARTA Sport, which is described as a vaporizer kit. Within the kit are the following components: the CARTA Sport Main Unit, atomizer, airflow module, glass attachment, carb cap, carrying case, silicone stopper, loading tool, cleaning wipes, and an owner’s manual. You state that all components are packaged together for retail sale. The complete unit is a fully functioning, portable electronic vaporizer, used primarily for the consumption of cannabis concentrate solutions. The device features a ceramic heating element, water filtration system, temperature control, and air-flow module. The vaporizer is designed as a handheld device. The second item is identified as the Focus V AERIS, which is also described as a vaporizer kit. The kit is comprised of a base unit, atomizer, mouthpiece attachment, and various accessory items including a bag, cover, loading tool, etc. The base unit of the device acts as the primary functional component and contains the control electronics and battery pack. The atomizer, or heating unit, is placed within the base unit and functions as the housing and heating element for the cannabis concentrate. The device is cylindrical in nature and designed as a handheld device used to vaporize and consume cannabis concentrates. We note that all components are packaged together for retail sale and function together as a complete vaporizer. The next item is identified as the Focus V Intelli-Core Max Atomizer, which you state is an aftermarket replacement heating element for the CARTA series of vaporizers. The device features a ceramic heating chamber, which incorporates a conductive heating element. The chamber further functions as the housing for the concentrate. After importation, the atomizer is incorporated within one of the above noted vaporizer units. The next item is identified as the Focus V CARTA Glass Top, which is described as a glass attachment designed exclusively for use with the CARTA series of vaporizers. The glass top is a glass reservoir comprised of colored borosilicate. The device is designed as a water filtration attachment to filter and cool the vapor created through the atomization process. The glass top is specifically designed to only fit onto the CARTA vaporizers and will be sold as a replacement part. The final item is identified as the Focus V AERIS Bubbler, which is described as a glass water filtration attachment for the AERIS vaporizer. The subject bubbler is comprised of a glass housing, carb cap for airflow control, and a silicone adapter ring. The bubbler is designed to replace a standard mouthpiece for the AERIS series of vaporizers. It functions as a water filtration device and is designed to exclusively fit the designated vaporizer unit. In your request, you suggest that the correct classification for the Focus V CARTA Sport and Focus V AERIS vaporizer kits is 8543.40.0040 Harmonized Tariff Schedule of the United States (HTSUS). We agree. The applicable subheading for the Focus V CARTA Sport and Focus V AERIS vaporizer kits will be 8543.40.0040, HTSUS, which provides for “Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter; parts thereof: electronic cigarettes and similar personal electric vaporizing devices: other.” The general rate of duty will be 2.6% ad valorem. Further in your request, you suggest that the correct classification for the Focus V Intelli-Core Max Atomizer, Focus V CARTA Glass Top, and Focus V AERIS Bubbler is 8543.90.8865, HTSUS. We similarly agree. The applicable subheading for the Focus V Intelli-Core Max Atomizer, Focus V CARTA Glass Top, and Focus V AERIS Bubbler will be 8543.90.8865, HTSUS, which provides for “Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter; parts thereof: Parts: Other: Other: Of electronic cigarettes and similar personal electric vaporizing devices.” The general rate of duty will be free. The duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Luke LePage at luke.lepage@cbp.dhs.gov. Sincerely, (for) James Forkan Designated Official Performing the Duties of the Division Director National Commodity Specialist Division