CLA-2-85:OT:RR:NC:N2:212
Robert Stang
Husch Blackwell LLP
750 17th Street, NW
Suite 900
Washington, DC 20006
RE: The tariff classification of disposable vaporizer cartridges from China
Dear Mr. Stang:
In your letter dated May 6, 2019 you requested a tariff classification ruling on behalf of your client, Kush Supply Co.
There are three items under consideration that are identified as below:
SKU # 1002567-000000 Vaporizer battery and clear cartridge (567)
SKU # 1002042-000000 Vaporizer battery and clear cartridge (042)
SKU # 1002363-000000 Vaporizer battery and windowless cartridge (363)
Samples were provided for the three subject items and will be returned at your request. The subject cartridges are cylindrical in shape and contain a disposable battery and open cartridge unit with a decorative “C” bottom end cap. Cartridges 567 and 042 have a clear reservoir at the top for the incorporation of the liquid to be vaporized while cartridge 363 has a windowless reservoir that does not allow the user to see the liquid that has been added. The top of the reservoir is threaded to accept a mouthpiece and you state that no liquid or other substance to be vaporized is included and must be added by the user. We would note that the cartridges contain a battery, atomizer, tank, and the control electronics necessary to heat and vaporize the liquid. At importation, the only components not present are the liquid and the mouthpiece.
In your request, you suggest that these vaporizer cartridges are classified under 8543.90.8860, Harmonized Tariff Schedule of the United States (HTSUS). We disagree. The subject cartridges, as imported, have the essential character of a complete vaporizing device and should be classified as such.
The applicable subheading for the disposable vaporizer cartridges will be 8543.70.9940, HTSUS, which provides for “Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter; parts thereof: Other machines and apparatus: Other: Other: Other: Personal electric or electronic vaporizing devices: Other”. The general rate of duty will be 2.6%.
Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974). See also “Notice of Action and Request for Public Comment Concerning Proposed Determination of Action Pursuant to Section 301: China’s Acts, Policies, and Practices Related to Technology Transfer, Intellectual Property, and Innovation” (June 20, 2018, 83 F.R. 28710). Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings.
Products of China classified under subheading 8543.70.9940, HTSUS, unless specifically excluded, are subject to the additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.02, in addition to subheading 8543.70.9940, HTSUS, listed above.
The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading.
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 Luke LePage at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division