CLA-2-24:OT:RR:NC:2:231
Ms. Kathleen Howden
Barinco International Corp.
5777 W. Century Blvd., Suite 990
Los Angeles, CA 90045
RE: The tariff classification of a tobacco substitute from Egypt.
Dear Ms. Howden:
In your letters dated August 6 and September 18, 2008, you requested a tariff classification ruling on behalf of Ali S.M. Ibrahim, DBA Caravan Trading (Garden Grove, CA).
The merchandise in question is described as “fruit hookah shisha molasses,” which is a tobacco-free smoking mixture intended for use, in place of flavored tobacco, in traditional Middle Eastern smoking pipes. The stated ingredients are:
Saccharum officinarum bagasse (sugar cane pulp after the juice has been extracted) ...10%
Syrup (may be corn syrup or fructose)………………………………………………… 40%
Vegetarian glycerin……………………………………………………………………. 44%
Natural flavors………………………………………………………………………….. 6%
You state that the product is manufactured by combining and mixing the ingredients thoroughly, then letting them sit in a closed container for seven days to allow the sugar cane pulp to absorb the syrup, glycerin and flavors. You explain that, despite its name, the product does not actually contain “molasses,” a word which, as applied to the instant good, is the literal translation of an Arabic term that refers to virtually anything containing syrup.
As noted above, the product is used for smoking in traditional Middle Eastern pipes (hookahs), serving as a replacement for flavored tobacco. It is assumed that it will be employed in the same manner as the latter normally would, i.e., placed in the bowl of the hookah and heated by smoldering charcoal. You state that it will not be mixed with or combined with anything else prior to or during its intended use.
A 50-gram retail package, said to represent the product in the condition in which it will be imported, was submitted as a sample for our examination. The outer package, a 3 ½” x 2 ½” x 1” paperboard carton, is printed with the words “Saalaam Natural Molasses … Molasses 100% Tobacco-Free … Lemon Pucker.” Inside the carton is a heat-sealed plastic pouch containing the smoking mixture, which appears to be a rather doughy, amorphous mass of shredded vegetable material suffused with a sticky yellow liquid. It exudes a pleasant, citrus-like odor. (A second submitted sample, identified as “Wildberry” flavor, is essentially the same as the first, except that the mixture has a bluish color and a berry-like odor.)
The applicable subheading for the above-described tobacco-free smoking mixtures known as “fruit hookah shisha molasses” will be 2403.99.2090, Harmonized Tariff Schedule of the United States (HTSUS), which provides, in pertinent part, for … manufactured tobacco substitutes …: other: other: prepared for marketing to the ultimate consumer in the identical form and package in which imported: other. The rate of duty will be 24.7 cents per kilogram.
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 merchandise may be subject to requirements administered by the Division of Import Operations & Policy, U.S. Food and Drug Administration (FDA). You may contact that agency at 5600 Fishers Lane, Rockville, MD 20857, telephone (301) 443-6553.
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 Nathan Rosenstein at (646) 733-3030.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division