CLA-2-96:OT:RR:NC:N4:433
Tushar Parbhu
Member
Tokha Dokha LLC
1034 4th Avenue South
Nashville, TN 37210
RE: The tariff classification of wooden smoking pipes from India that originate in the United Arab Emirates.
Dear Mr. Parbhu:
In your letter dated September 10, 2014, you requested a tariff classification ruling. Illustrative literature was provided.
The merchandise concerned is identified as midwakh (also spelled, medwakh) pipes, which are small wooden smoking pipes of Arabian origin. These pipes are specially made for smoking dokha – a tobacco blend consisting of finely shredded tobacco mixed with leaves, bark and herbs. Dokha comes in many strengths and flavors, and can be flavored with a variety of fruits. Note: dokha of Iranian origin may be sanctioned from import into the United States. For further information on sanctioned goods, you can contact the Office of Foreign Assets Control (OFAC) at the following website address: http://www.treasury.gov/connect/pages/contact-us.aspx.
The applicable subheading for the wooden midwakh/medwakh pipes will be 9614.00.2500, HTSUS, which provides for “Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof: Pipes and pipe bowls: Of wood or root: Other.” The rate of duty will be 0.4¢ each + 3.2% ad valorem.
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/.
See Headquarters Ruling Letter H150766, dated March 8, 2011, specifically, the provisions of the ruling dealing with drug paraphernalia. If you wish to obtain an admissibility ruling directly applicable to your particular situation, you may write to the following CBP office:
Attn: Cargo Security, Carriers & Immigration Branch
Office of International Trade
Regulations and Rulings
U.S. Customs and Border Protection
90 K Street N.E.
Washington, D.C. 20229
If you decide to write to the above office, we suggest that you include a copy of this letter as well as explanations, literature, documents, exhibits, etc., which address the following factors in relation to the products to be imported: 1) Instructions provided with the items concerning their use, 2) Descriptive materials accompanying the items which explain or depict their use, 3) National and local advertising concerning their use, 4) The manner in which the items will be displayed for sale, 5) Whether the importer and other parties in control of the items are legitimate suppliers of like or related items to the community, such as a licensed distributor or dealer of tobacco products, 6) The ratio of sales of the items to the total sales of the business enterprise, 7) Evidence of the existence and scope of the legitimate use of the items in the community, and 8) Expert testimony concerning the items’ use.
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 Neil H. Levy at E-mail address: [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division