CLA-2-85:OT:RR:NC:N2:212
Richard O'Neill
Neville Peterson LLP
701 Fifth Avenue, Suite 4200-2159
Seattle, WA 98104
RE: The tariff classification of a cannabis vaporizer kit from China
Dear Mr. O'Neill:
In your letter dated March 27, 2025, you requested a tariff classification ruling on behalf of your client, DRD,
LLC.
As an initial matter, we note that we will provide a tariff classification opinion on this issue, however we
point out the below stipulations and limitations to our review.
Based on the descriptions and supporting evidence provided with the ruling request, this product meets the
definition of marijuana-related “drug paraphernalia” under 21 USC § 863(d), the importation of which is
prohibited under 21 USC § 863(a)(3). However, in Eteros Technologies USA, Inc. v. United States, 592 F.
Supp. 3rd 1313 (Ct. Int’l Trade 2022), and Keirton USA Inc. v. United States, 600 F. Supp. 3rd 1270 (Ct.
Int’l Trade 2022), the Court of International Trade held that importers importing marijuana-related drug
paraphernalia through a port in the State of Washington are “authorized” by the State of Washington to
possess such items, within the meaning of the exemption in 21 USC § 863(f)(1), and are therefore exempt
from this prohibition.
You state that this product will be imported through the Port of Seattle, WA and the Port of Los
Angeles/Long Beach, CA. The holdings in Eteros and Keirton apply only to importations through a port in
the State of Washington. Accordingly, we recommend that admissibility be confirmed prior to importing
through any port in California, or any other port in the United States, as the products could still be considered
prohibited merchandise and potentially seized if imported through a port of entry.
If you wish to obtain an admissibility ruling for a future importation through a different port of entry, you
may write to the following CBP office: Attn: Cargo Security, Carriers, and Restricted Merchandise Branch
Office of Trade Regulations and Rulings U.S. Customs and Border Protection 90 K Street NE Washington,
DC 20229.
The merchandise under consideration is identified as the Dr. Dabber Switch2, which is described as an
electronic vaporizer kit. As noted in your request, the subject device is imported as a kit comprised of a main
unit, a quartz insert, a carb cap, a glass attachment, and a drop heated loading tool, which are all meant to be
used together. The main unit contains the necessary electrical components necessary for vaporizing the
cannabis concentrate material, including an induction heating system. The quartz insert is designed as the
housing unit for the concentrate and is placed within the main unit after it is filled, using the provided drop
heated loading tool. The carb cap magnetically attaches to the cover of the device and restricts the airflow in
order to promote vapor production. Finally, the glass attachment attaches in order to act as a water filtration
device that cools the vapor and removes any impurities.
In your request, you suggest that the correct classification for the subject device, when packaged and
imported together as noted above, is under subheading 8543.40.0040, Harmonized Tariff Schedule of the
United States (HTSUS). We agree.
The applicable subheading for the Dr. Dabber Switch2 kit will be 8543.40.0040, HTSUS, which provides for
“Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this
chapter; parts thereof: electronic cigarettes and similar personal electric vaporizing devices: other.” The
general rate of duty will be 2.6% ad valorem.
Effective March 4, 2025, pursuant to U.S. Note 2(u) to Subchapter III, Chapter 99, all products of China and
Hong Kong as provided by heading 9903.01.24, HTSUS, other than products classifiable under headings
9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 20 percent ad valorem rate
of duty. At the time of entry, you must report the applicable Chapter 99 heading, i.e. 9903.01.24, in addition
to subheading 8543.40.0040, HTSUS, listed above.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise
must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. Products of China, including Hong Kong
and Macau, will be assessed an additional ad valorem rate of duty of 125 percent. Products from all other
countries will be subject to an additional 10 percent ad valorem rate of duty. At the time of entry, you must
report the Chapter 99 heading applicable to your product classification, i.e. 9903.01.63, in addition to
subheading 8543.40.0040, HTSUS, listed above.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under
subheading 8543.40.0040, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad
valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.02,
in addition to subheading 8543.40.0040, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status
of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background
information regarding the Section 301 trade remedy, you may refer to the relevant parts of the USTR and
CBP websites, which are available at:
https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions
https://www.cbp.gov/trade/remedies/301-certain-products-china
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 at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations
(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect. In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.
Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic
verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection
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, please contact
National Import Specialist Luke LePage at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division