CLA-2-96:OT:RR:NC:N4:422
Mr. Mohammad A. Mustafa
Highup Headshop LLC
1434 N. High Street
Columbus, OH 43201
RE: The tariff classification of hookahs and parts from Germany.
Dear Mr. Mustafa:
In your letter dated May 14, 2018, you requested a tariff classification ruling.
You submitted photographs and explanations of several styles of hookahs used for smoking flavored tobacco known as shisha and other hookah replacement parts you refer to as accessories.
The first item is identified as “Jaamboo Shisha 64 P” is composed of an aluminum frame, glass base, silicone hoses and a clay ceramic bowl also known as the head.
The second item is identified as “Jaamboo ST-02 Black” is composed of a stainless steel frame, glass base, silicone hoses and a clay ceramic head.
The third item is identified as “Jaamboo 09/010” is composed of acrylic plastic with an aluminum shaft, silicone hoses and a silicone head.
The fourth item identified as “JB003/JB001” is composed of an aluminum frame, glass base, silicone hoses and a clay ceramic head.
The fifth item identified as “JB09/JB010/JB013/JB014” is composed of a stainless steel frame, glass base, silicone hoses and a clay ceramic head.
The sixth item identified as “Magnetic 62 Zinc” is composed of a zinc frame, glass base, silicone hoses and a clay ceramic head.
Also included in your request are replacement parts including silicone hoses with a stainless steel handles and end attachments as well as silicone hoses with glass ends, individual silicone heads and individual clay ceramic heads.
In the future, please limit your ruling request to a maximum of five items of the same class or kind.
The applicable subheading for items “Jaamboo shisha 64 P,” “Jaamboo ST-02 Black,” “JB003/JB001,” “JB09/JB010/JB013/JB014” and “Magnetic 62 Zinc” and all separate clay ceramic heads (bowls) will be 9614.00.2600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Smoking pipes…: pipes and pipe bowls: pipes and bowls wholly of clay and pipes with bowls wholly of clay.” The duty rate will be 3% ad valorem.
The applicable subheading for the “Jaamboo 09/010” and the separate silicone heads (bowls) will be 9614.00.2830, HTSUS, which provides for “Smoking pipes…: pipes and pipe bowls: other, of plastics.” The duty rate will be 0.3 cents each plus 3.2% ad valorem.
The applicable subheading for the silicone hoses with stainless steel handles and end attachments and silicone hoses with glass ends will be 9614.00.9890, HTSUS which provides for “Smoking pipes….pipes and pipe bowls: other: other: other. The general rate of duty will be 0.5 cents each plus 3% 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 the World Wide Web at https://hts.usitc.gov/current.
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 Sandra Carlson at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division