CLA-2-85:OT:RR:NC:N2:212

Richard O'Neill
Neville Peterson LLP
701 Fifth Avenue, Ste 4200-2159
Seattle, WA 98104

RE: The tariff classification of vaporizer parts 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, these products meet 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 the products 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. There are three items at issue with this request, which are all described as replacement parts for the Dr. Dabber Switch2 Cannabis Vaporizer. The first item is identified as the Dr. Dabber Switch2 Titanium insert. This device is a titanium steel cup with air outlets cut into the sides. It is meant as a more durable replacement for the Quartz insert that is provided with the Switch2 device at purchase. The insert is specifically for use with the device and is designed as the housing unit for the cannabis concentrate. The insert is placed within the main unit after it is filled and heated by the main unit, creating vapor for inhalation.

The second device is identified as the Dr. Dabber Switch2 Sapphire insert. This device is a synthetic crystal cup with air outlets cut into the sides. It is meant as a premium replacement for the Quartz insert that is provided with the Switch2 device at purchase. The insert is specifically for use with the device and is designed as the housing unit for the cannabis concentrate. The insert is placed within the main unit after it is filled and heated by the main unit, creating vapor for inhalation.

The final device is identified as the Dr. Dabber Switch2 Incycler Glass attachment. This attachment is a glass water filtration device made of hand-blown borosilicate glass. It is meant as a replacement for the provided glass attachment and is designed to filter and cool the vapor prior to inhalation. You state that this device also provides for improved airflow and smoother inhalation over the provided glass attachment.

For the three above-described devices, you state that they should be considered parts of electrical vaporization devices under subheading 8543.90.8865, Harmonized Tariff Schedule of the United States (HTSUS). We agree.

The applicable subheading for the Dr. Dabber Switch2 titanium Insert, Sapphire Insert, and Incycler Glass Attachment will be 8543.90.8865, 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 electronic cigarettes and similar personal electric vaporizing devices.” The general rate of duty will be free.

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 8543.90.8865, 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 8543.90.8865, HTSUS, listed above.

Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8543.90.8865, 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., 9903.88.03, in addition to subheading 8543.90.8865, 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