CLA-2:OT:RR:NC:N2:231
Ms. Patricia Peters
Metro Customs Brokers
1325 Franklin Avenue
Garden City, NY 11530
RE: The tariff classification of a Powdered Herb and Tobacco Preparation from Brazil
Dear Ms. Peters:
In your letter dated May 9, 2022, you requested a tariff classification ruling of on behalf of your client, Peter James Leather Company Inc. (Ontario, Canada).
The subject merchandise is a Powdered Herb and Tobacco Preparation alternatively called Rapé or Hape. It consists of tree bark, tobacco ash, and tobacco powder. Production and use typically involve ceremonial contexts, from gathering the plants, to cooking and processing them by a shaman, to smoking the preparation for spiritual or healing purposes through a pipe that sends a blast into the nostrils.
The applicable subheading for the Powdered Herb and Tobacco Preparation will be subheading 2403.99.2140, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: “Other manufactured tobacco and manufactured tobacco substitutes; “homogenized” or “reconstituted” tobacco; tobacco extracts and essences: Other: Other: Snuff and snuff flours.” The rate of duty will be 24.7 cents/kilogram.
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.
Imports under this subheading may be subject to Federal Excise Tax (26 U.S.C. 5701, 26 U.S.C. 5702). Additional requirements may be imposed on this product by the Alcohol and Tobacco Tax and Trade Bureau (TTB). You may contact the TTB at the following number: (877-882-3277), Email: [email protected]. Written requests may be addressed to: Alcohol and Tobacco Tax and Trade Bureau – International Affairs Division, 1310 G Street, NW, Box 12, Washington, DC 20005.
This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at 301-575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.
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 at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division