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 cannabis vaporization equipment from China
Dear Mr. O'Neill:
In your letter dated April 23, 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 five items at issue with this request, which you state are imported both separately and as part of a
kit. This office addressed the articles when imported together and packaged as a kit under CBP Ruling Letter
N347153. This ruling letter will only address when the items are imported separately.
The first item is identified as the Switch2-Main Unit, which you state is the electronic core of the Switch2 Kit
as it contains the essential electronic components. The subject device consists of a battery, printed circuit
board assembly (PCBA), and induction heating coil among other electrical components within an enclosure.
Once the external components, including the various components as noted in the remainder of this request are
attached, the unit heats and vaporizes a cannabis concentrate in order to be inhaled by the user.
In your request, you suggest that the correct classification for the Main Unit is 8543.90.8865, Harmonized
Tariff Schedule of the United States (HTSUS), which provides, in part, for parts of personal electric
vaporizing devices. We disagree.
Though the subject device needs to have some external components added in order to be fully utilized by the
end user, in our view it has the essential character of a finished vaporizer. This is due to the presence of the
electrical control PCBA as well as the induction heating coil.
The second item is identified as the Switch2-Quartz insert, which is further described as the housing unit for
the cannabis concentrate. The insert is a quartz glass cup with air outlets cut into the side. The insert is
designed to be attached to the top of the device and is available to be imported with the full kit or as a
replacement component purchased on its own. We note that the insert is designed to be used exclusively with
the Main Unit. The subject quartz insert is available both with the kit and as a replacement component.
In your request, you suggest that the correct classification for the Quarts insert is 8543.90.8865, HTSUS. We
agree.
The third item is identified as the Switch2-Carb Cap, which is designed to magnetically attach to the cover of
the Main Unit in order to restrict airflow and promote vapor production. The Carb Cap is constructed of a
glass tube with a silicone rubber flange and built-in magnet. The subject cap is specifically designed to attach
to the top of the Main Unit and is available both with the kit and as a replacement component.
In your request, you suggest that the correct classification for the Carb Cap is 8543.90.8865, HTSUS. We
agree.
The fourth item is identified as the Switch2-Glass Attachment, which is designed to function as a water
filtration device that cools the vapor and removes any impurities. The attachment is made of hand-blown
glass and is meant to be attached to the top of the Main Unit. Further, the attachment is included and
imported with the Main Unit as part of the kit and available as a replacement component.
In your request, you suggest that the correct classification for the Glass Attachment is 8543.90.8865, HTSUS.
We agree.
The final item is identified as the Drop Loading Tool, which is described as an electronic heating device used
to cut and handle the cannabis concentrate. The device is comprised of a ceramic tip with an incorporated
heating element and is powered by a lithium-ion battery. The subject device is designed to heat the liquid
when it comes in contact with the ceramic tip. This allows the user to more easily manipulate the substance
and load it more effectively into the Switch2 vaporizing device. The subject item is available both with the
kit and as a replacement component.
In your request, you suggest that the correct classification for the Drop Loading Tool is 8543.40.00, HTSUS.
We disagree.
The subject device heats the substance with which it comes in contact with but does not produce a vapor to
be inhaled. As such, it cannot be considered a personal vaporization device. However, we agree that the
device has an electrical individual function that is not provided for elsewhere. As such, heading 8543,
HTSUS, is applicable.
The applicable subheading for the Switch 2-Main Unit 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.
The applicable subheading for the Switch2-Quartz insert, Switch2-Carb Cap, and Switch2-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.
The applicable subheading for the Drop Loading Tool will be 8543.70.9860, HTSUS, which provides for
“Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this
chapter; parts thereof: Other machines and apparatus: Other: Other: Other: 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 subheadings 8543.40.0040, 8543.70.9860, and 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
subheadings 8543.40.0040, 8543.70.9860, and 8543.90.8865, HTSUS, listed above.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under
subheadings 8543.40.0040 and 8543.70.9860, 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 subheadings 8543.40.0040 and 8543.70.9860, HTSUS, listed
above.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under
subheadings 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 subheadings 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