CLA-2-15:OT:RR:NC:N2:231
Ms. Michelle Li
Thompson Hine LLP
1919 M Street NW
Washington, DC 20036
RE: The tariff classification of Nicotine Pouches from Indonesia
Dear Ms. Li:
In your letter dated October 28, 2022, you requested a tariff classification ruling on behalf of your client, MH Global LLC (Garden Grove, CA).
The subject merchandise is described as Juice Head Tobacco-Free Synthetic Nicotine Pouches. The product is said to be a synthesized form of nicotine not derived from tobacco and produced in facilities with no tobacco constituents. The subject merchandise is packaged in twenty identically closed pouches of either 6 or 12 milligrams that are 35-39 millimeters long and 14-15 millimeters wide. Each pouch contains non-tobacco derived nicotine, cellulose, salt, sodium bicarbonate, sodium alginate, flavoring, propylene glycol, vegetable glycerin, potassium sorbate, acesulfame potassium, and sucralose. The product does not contain tobacco.
You state that the subject merchandise is designed to be placed between a user’s gum and upper lip but may be chewed to release the synthetic nicotine. During use, synthetic nicotine is absorbed through the oral mucosa in the gum. The pouches are not designed for swallowing and are meant to be disposed of after a single use. The subject merchandise is said to be for recreational use and not to assist with the cessation of tobacco use.
The applicable subheading for the Tobacco-Free Synthetic Nicotine Patches will be 2404.91.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: “Products containing tobacco, reconstituted tobacco, nicotine, or tobacco or nicotine substitutes, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body: Other: For oral application.” The rate of duty will be 6.4 percent 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 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