Ms. Robyn K. Brunciak
120 Route 17 North
P.O. Box 1579
Paramus, NJ 07652-1579
RE: The tariff classification of S-Nicotine (CAS No. 54-11-5) in bulk liquid form, from Switzerland
Dear Ms. Brunciak:
In your letter dated March 11, 2019, you requested a tariff classification ruling.
S-Nicotine is a naturally occurring enantiomeric form of nicotine, which is a naturally occurring vegetable alkaloid. In your letter, you stated S-Nicotine will be used for e-cigarettes.
The applicable subheading for the S-Nicotine in bulk liquid form will be 2939.79.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Alkaloids, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives: Other, of vegetal origin: Other." The rate of duty will be free.
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 may be subject to the Federal Food, Drug, and Cosmetic Act and/or The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which are administered by the U.S. Food and Drug Administration (FDA). Information on the Federal Food, Drug, and Cosmetic Act, as well as The Bioterrorism Act, can be obtained by calling the FDA at 1-888-463-6332, or by visiting their website at www.fda.gov.
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 Judy Lee at firstname.lastname@example.org.
Steven A. Mack
National Commodity Specialist Division