CLA-2-85:OT:RR:NC:N2:212
Raymond Iandoli
AKOT International, Inc.
235 North Hunt Club Blvd
Longwood, FL 32779
RE: The tariff classification of a vaporizer component from China
Dear Mr. Iandoli:
In your letter dated October 16, 2020, you requested a tariff classification ruling.
The merchandise under consideration is identified as the Step 6 subassembly and described as a vaporizer component for use in an e-cigarette. The subject component is comprised of a metal tube surrounding a porous ceramic cylinder and heating coil. After importation, the subassembly is placed within a plastic tube designed to hold e-fluid or other personal vaporizing liquid. A mouthpiece and battery are then added to create a complete personal vaporization device, or electronic cigarette. The liquid is drawn into the subassembly and interacts with the heating coil, which vaporizes the liquid allowing the user to inhale through the mouthpiece. We note that no e-fluid or other liquid is imported with the device.
The applicable subheading for the Step 6 subassembly for vaporizer cartridge will be 8543.90.8860, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter; parts thereof: Parts: Other: Other: Other: Of personal electric or electronic vaporizing devices: Other.” The general rate of duty will be free.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8543.90.8860, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 8543.90.8860, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the Section 301 trade remedy, you may refer to the relevant parts of the USTR and CBP websites, which are available at:
https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions https://www.cbp.gov/trade/remedies/301-certain-products-china
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