CLA-2-24:OT:RR:NC:N4:422
Mr. Elon A. Pollack
Stein Shostak Shostak Pollack & O'Hara, LLP
865 South Figueroa Street, Suite 1388
Los Angeles, CA 90017
RE: The tariff classification of shisha and hookah parts from Israel.
Dear Mr. Pollack:
In your letter dated June 18, 2019, on behalf of your client, Hookahpsule USA, Inc. you requested a tariff classification ruling.
You submitted four items for classification including flavored, non-tobacco shisha, packaged alone, packaged in retail gift sets with hookah parts, packaged in retail groupings of multiple flavors and finally a kit box of hookah parts. These items are made in India but sent to Israel to be packaged.
The flavored non-tobacco shisha is a tobacco-free smoking mixture intended for use, in place of flavored tobacco, in traditional Middle Eastern smoking pipes such as hookahs. The list of ingredients are dried fruit, molasses, flavoring, glycerin and water. You have stated that presently the product will be available in apple mint, melon, lemon mint and watermelon flavors. The flavored non-tobacco shisha will be packed in small aluminum cans comprising of 100-grams of the product, and retail packs with four or six capsules holding 10 or 15 grams of shisha, respectively. Additionally, you have stated that your client intends to import the above-described product in a gift box that will contain eight flavored non-tobacco shisha capsules weighing 10-grams, a single ceramic head bowl and six disposable mouthpieces.
General Rule of Interpretation (GRI) 3(b) of the Harmonized Tariff Schedule states that goods put up in sets for retail sale are to be classified as if they consisted of the material or component which gives them their essential character. Of the three components, only the shisha capsules are indispensable with relation to the set’s use. In the absence of the shisha capsules, which themselves are the objects of consumption, the ceramic bowls and disposable mouthpieces alone could not be used for smoking. You have also mentioned that the value of the ceramic head bowl and disposable mouthpieces are less than the value of the shisha. The component that imparts the essential character of the intended import is the flavored non-tobacco shisha capsules.
The applicable subheading for the flavored non-tobacco shisha (canned, retail set and gift pack) will be 2403.99.2090, Harmonized Tariff Schedule of the United States (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.
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.
The fourth item, consists of a kit box set containing a ceramic head bowl, a plastic hole puncher and twelve plastic mouth pieces, all packed together for retail sale. These items are considered to be a set for customs purposes, and are used in the activity of smoking the flavored non-tobacco shisha. You have also mentioned that the ceramic head bowl provides the greatest value as well as the greatest bulk to this set. The component that imparts the essential character of this intended import is the ceramic head bowl, GRI 3(b) noted.
The applicable subheading for the kit box set will be 9614.00.2600, (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.
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 Ekeng Manczuk for items classified in (HTSUS) 2403.99.2090 at [email protected] and National Import Specialist Sandra Carlson for items classified in (HTSUS) 9614.00.2600 at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division