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 an electric vaporizer kit and components from China
Dear Mr. O'Neill:
In your letter dated March 2, 2026, 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. 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 under consideration with this request is identified as the Dr. Dabber Switch GO vaporizer
kit. The complete kit is comprised of the Switch GO Main Unit, Quartz Insert, Glass Attachment, Carb Cap,
Loading Tool, and a USB charging cable. We note that per your request, you would like a classification for
the full kit as well as certain individual components, including the Main Unit, Quartz Insert, Glass
Attachment, and Carb Cap. You do not request individual classification determinations for the Loading Tool
and USB Cable.
The first item in the kit, the Switch GO Main Unit, is comprised of resistive heating elements, control
electronics, and a lithium-ion battery within a plastic enclosure. The outside of the unit incorporates a power
button and LED indicator light as well as a USB charging receptacle. This unit is the heating and control
element of the finished vaporizer unit and allows the user to interact by powering on the device as well as
selecting the correct heat levels. We note that the main unit is incapable of fully vaporizing any substance on
its own and needs the addition of the other components to fully function.
The second item in the kit, the Switch GO Quartz Insert, which you also refer to as the crucible, 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 next item is the Switch GO Glass Attachment, which you state is a hand-blown borosilicate component
that serves as the vapor path and water filtration system for the device. The device is further designed to filter
and cool the vapor prior to inhalation. The glass attachment is available within the kit as well as a
replacement part to be purchased on its own.
The next component is the Switch GO Carb Cap, which is described as a magnetic cap that is placed over the
crucible. The cap functions as an airflow regulator as it controls the air into and out of the vaporization
chamber.
The final two components in the kit, for which you do not request individual classification determinations,
are the Loading Tool and the USB Charging Cable. The Loading Tool is a slender, handheld instrument with
a scoop on one end. It is used to safely and effectively load the concentrate into the crucible. The USB cable
is a 1-meter USB-C to USB-C cable designed exclusively to charge the device.
In your request, you suggest that the correct classification for the Switch GO kit will be 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 Switch GO 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.
For the individual components, including the Switch GO Main Unit, Quartz Insert, Glass Attachment, and
Carb Cap, you suggest the correct classification is 8543.90.8865, HTSUS. We agree.
The applicable subheading for the Dr. Dabber Switch GO Main Unit, Quartz Insert, Glass Attachment, and
Carb Cap 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 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/.
This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other
charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other
duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the
classification stated above, the merchandise covered by this ruling may also need to be reported with either
the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions
covering exceptions to such tariffs.
For further information to assist with the importation process, please refer to the frequently updated Cargo
Systems Messaging Service (CSMS) messages at
https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at
https://www.cbp.gov/trade/programs-administration/trade-remedies.
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)
James Forkan
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division