CLA-2-85:OT:RR:NC:N1:112
Ms. Deborah B. Stern
Esquire
Sandler, Travis & Rosenberg, PA
1000 NW 57th Court
Suite 600
Miami, FL 33126
RE: The tariff classification of the Pax loose leaf tobacco vaporizer from China
Dear Ms. Stern:
In your letter dated September 18, 2012, you requested a tariff classification ruling on behalf of your client, Ploom Inc.
The merchandise subject to this ruling is the Pax loose leaf tobacco vaporizer. This item is a hand-held, rechargeable lithium ion battery-operated electronic device that uses a heating element to vaporize loose leaf tobacco for inhalation/consumption.
This electronic device is made of an aluminum chassis with a medical grade stainless steel air chamber. It has three temperature settings which are used to accommodate different types of tobacco, the moisture level of the tobacco, and the thickness of vapor desired. The temperature level is selected through an illuminated button located under the mouthpiece. There is a main X-shaped indicator on the outside of the device that glows accordingly: yellow for low, orange for medium, and red for high temperature. It is stated that the Pax heats tobacco using low-temperature vaporization to produce a tobacco vapor that contains active ingredients and the flavor of tobacco, but generally fewer toxins than traditional cigarettes or pipes which use combustion to burn tobacco. It is claimed that the vaporization process does not release the traditional smoke or secondhand smoke created by actual combustion.
To operate the Pax, the user first removes the heating chamber, loads tobacco (sold separately) into the heating chamber, and replaces the lid. The user then presses on the mouthpiece at the opposite end of the device, which causes the mouthpiece to extend, and turns on the device. The X-shaped LED indicator begins glowing purple to indicate that the device is heating up. During this process, heat is applied to the tobacco chamber with a resistive heater which is controlled by a microcontroller. The user takes puffs from the mouthpiece and inhales the tobacco vapor. When vapor production ceases, the tobacco has been consumed. The user then turns the device off by depressing the mouthpiece, and removing the lid to dispose of the consumed tobacco. The device lasts for up to two hours on a charge. The device will be imported in a retail box with a charging cradle. It is not imported with tobacco.
The applicable subheading for the Pax loose leaf tobacco vaporizer will be 8543.70.9650 , Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Electrical machines and apparatus, having individual functions, not specified or included elsewhere…: Other machines and apparatus: Other: Other: Other: Other.". The rate of duty will be 2.6%.
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 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 Steven Pollichino at (646) 733-3008.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division