RE: The tariff classification of a disposable hookah mouthpiece from Russia.

U.S. Department of Homeland Security U.S. Customs and Border Protection National Commodity Specialist Division One World Trade Center, Suite 51.201 New York, NY 10007 U.S. Customs and Border Protection N365011 September 30, 2026 CLA-2-96:OT:RR:NC:N4:415 CATEGORY: Classification TARIFF NO.: 9614.00.9890 Uladzislau Novik Easy Smoke, LLC 17530 Opal Sand Drive, Unit 202 Venice, FL 34293 RE: The tariff classification of a disposable hookah mouthpiece from Russia. Dear Mr. Novik: In your letter dated September 10, 2026, you requested a tariff classification ruling. Images were provided in lieu of a sample. The product under consideration is described as a single-use, disposable mouthpiece made of virgin polyethylene (PE) plastic. It is designed to be attached to the end of a hookah hose and comes into direct contact with the user’s lips. Per your submission, the product does not contain tobacco, nicotine, tobacco-derived ingredients, liquid, e-liquid, flavoring, or any other consumable substance. Further, it is not heated, burned, or consumed. Its sole function is to serve as a replaceable disposable mouthpiece for a hookah hose. The mouthpieces are individually manufactured plastic articles and are commercially packaged in bags containing 100 individual mouthpieces. The applicable subheading for this hookah mouthpiece will be 9614.00.9890, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[s]moking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof: [o]ther: [o]ther: [o]ther.” The column two rate of duty is 5 cents each plus 60 percent ad valorem. Additionally, you requested clarification on whether the “each” duty rate applies to each individual mouthpiece or each commercial package containing 100 mouthpieces. The duty rate is assessed on each article, meaning it would apply to each individual mouthpiece. 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 CBP Regulations (19 CFR 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 Kristopher Burton at kristopher.burton@cbp.dhs.gov. Sincerely, (for) James P. Forkan Director National Commodity Specialist Division