CLA-2-30:S:N:N1-F:238 875303
Mr. Doron Dekel
8447 De Soto Avenue, #5
Canoga Park, CA 91304
RE: The tariff classification of "Flowers Menthol", a smokeless-
cigarette substitute, from Spain.
Dear Mr. Dekel:
In your letter dated June 7, 1992, you requested a tariff
classification ruling.
"Flowers Menthol" are smokeless, substitute cigarettes,
constructed from plastic and cotton, which utilize menthol
crystals as a mild flavoring agent.
These "cigarettes", which are never lit, are used as a deterrent
to smoking by helping to curb the urge to smoke regular
cigarettes. One would simply substitute a "Flowers Menthol"
"cigarette" for a regular cigarette when the urge to smoke
arises. Each substitute cigarette is individually packaged in a
blister pack.
The applicable subheading for this product will be
3004.90.6090, Harmonized Tariff Schedule of the United States
(HTS), which provides for medicaments ... consisting of mixed or
unmixed products for therapeutic or prophylactic uses, put up in
measured doses or in forms or packings for retail sale. The rate
of duty will be 6.3 percent ad valorem.
This merchandise may be subject to the regulations of the
Food and Drug Administration. You may contact them at 5600
Fishers Lane, Rockville, MD 20857, telephone number (202) 443-
3380.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport