Husch Blackwell LLP
750 17th Street, NW
Washington, D.C. 20006
RE: The tariff classification of vaporizer cartridges from China
Dear Mr. Stang:
In your letter dated April 1, 2019 you requested a tariff classification ruling on behalf of your client, Kush Supply Co.
The items under consideration are referred to as disposable glass or plastic vaporizer cartridges for use with personal vaporizing devices. You provided two glass tube samples and one plastic tube sample for our review which will all be returned as requested.
The subject cartridges are described as tubular housings containing a metal atomizer shell and base. The atomizer base has threaded ends which are attached to the battery and mouthpiece components of a personal vaporizer. Internally, the atomizer base contains the electrical element required to vaporize liquids deposited in the tubular reservoir by the user. We would note that the subject importation consists only of the atomizer and empty reservoir, and that the vaporizing liquid, battery, control electronics, mouthpiece, or other components are not subject to this review.
In your request you suggest the vaporizer cartridges are classifiable under 8543.90.8860, Harmonized Tariff Schedule of the United States (HTSUS). We agree.
The applicable subheading for the glass or plastic vaporizer cartridges will be 8543.90.8860, HTSUS, which provides for "Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter; parts thereof: Parts: Other: Other: Of personal electric or electronic vaporizing devices: Other". The general rate of duty will be .6% ad valorem.
Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974). Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings.
Products of China classified under subheading 8543.90.8860, HTSUS, unless specifically excluded, are subject to the additional 10 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.
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 Karl Moosbrugger at email@example.com.
Steven A. Mack
National Commodity Specialist Division