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 vaporizer kit and components from China
Dear Mr. O'Neill:
In your letter dated November 4, 2025, you requested a tariff classification ruling.
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. 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 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 at issue with this request is identified as the Dr. Dabber Ghost2 Electronic Vaporizer Kit.
The kit is comprised of the Ghost2 Main Unit, the Ghost2 eChamber, the Ghost2 Removeable Mouthpiece
Assembly, Ghost2 Loading Tool, and a USB Charging Cable. The main unit is a handheld, battery powered
device that contains the electronic controls and heating control circuitry. The top features a hinged portion
that allows for the addition of the eChamber while the front incorporates a multifunction button and LED
indicator. We note that the main unit does not contain a heating element.
The next device in the kit is the eChamber, which is a ceramic cup that includes a resistive heating element.
The eChamber is designed to hold the cannabis concentrate that will be vaporized by the heating element
after incorporation into the main unit. The Ghost2 Mouthpiece Assembly, the next item in the kit, is
comprised of two ceramic components housed within a silicone fitting. The mouthpiece is attached to the top
of the main unit and functions to regulate the airflow over the vaporized concentrate and allows the user to
inhale the vapor.
The Ghost2 Loading Tool is a small, non-electrical implement that allows the user to scoop or pick up the
cannabis concentrate and place it into the eChamber. You state that this facilitates clean and safe loading of
the material. The final component of the kit is a 1-meter long USB-C Charging cable. We note that no
cannabis or other substance concentrate is imported with the kit.
In your request, you suggest that the correct classification for the kit as imported together is 8543.40.0040,
Harmonized Tariff Schedule of the United States (HTSUS). As the kit contains all of the components
necessary to vaporize and inhale the concentrate, it has the essential character of a complete vaporization
unit. As such, we agree with your suggested classification.
The applicable subheading for the Dr. Dabber Ghost2 Electronic Vaporizer 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.
You further request individual classification for certain components when they are imported separately. This
includes the eChamber and Mouthpiece Assembly as described above. In addition, you provided information
on the Ghost2 Glass Mouthpiece Assembly, which is an aftermarket component meant to be an alternative to
the standard Mouthpiece Assembly. The glass accessory is presented in the same form as the standard
mouthpiece with the only difference being that it is comprised entirely of glass. You state that this provides a
cleaner airpath and is not available for inclusion within the kit.
You suggest that the correct classification for the eChamber, mouthpiece, and glass assembly is
8543.90.8865, HTSUS. We agree.
The applicable subheading for the Ghost2 eChamber, Ghost2 Standard Mouthpiece Assembly, and Ghost2
Glass Mouthpiece 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 10 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 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 10 percent. At the time of entry, you
must report the Chapter 99 heading applicable to your product classification, i.e. 9903.01.25, in addition to
subheadings 8543.40.0040 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, 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, 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
The tariffs and additional duties cited above are current as of this ruling’s issuance. 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,
(for)
Deborah Marinucci
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division