CLA-2-24:OT:RR:NC:N2:231
Mr. Peter A. Quinter
Gray-Robinson, P.A.
PO Box 2328
Fort Lauderdale, FL 33303-9998
RE: The tariff classification of tobacco-free snus from Sweden.
Dear Mr. Quinter:
In your letter dated August 9, 2012, you requested a tariff classification ruling on behalf of your client, Chill of Sweden, Inc. (Miramar, Florida).
Samples labeled as “Chill of Sweden” brand nicotine products were submitted for our examination. Each sample is a small, flip-open retail box containing 20 identical, tiny (about 25 mm x 15 mm x 2½ mm) teabag-like sachets (closed, porous pouches) filled with a white, powdery mixture of nicotine, sweeteners, fillers and flavorings. There is no tobacco in the product, which evidently is intended to be employed in the same way that “portion snus” is traditionally used, i.e., by placing a pouch under one’s upper lip for an extended period of time, then removing and discarding it later. (Ordinary “portion snus” is a smokeless tobacco product consisting of sachets filled with ground tobacco and other ingredients.) Your client intends to market this merchandise to smokers who may need, or choose, to avoid smoking in particular settings or situations. You note that the product also provides an odor-free, pollution-free alternative to smoking.
You have suggested that this merchandise should be classified in subheading 3824.90.9290, Harmonized Tariff Schedule of the United States (HTSUS), which provides, in pertinent part, for non-enumerated chemical products and preparations. We find, however, that it is more specifically provided for elsewhere.
The applicable subheading for the above-described tobacco-free snus will be 2403.99.2090, 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,
Thomas J. Russo
Director
National Commodity Specialist Division