CLA-2-85:OT:RR:NC:N2:212
Mr. Derek Domenici
1130 Group
317 Route 340
Sparkill, NY 10976
RE: The tariff classification of an electronic vaporizer device from Malaysia
Dear Mr. Domenici:
In your letter dated April 11, 2026, you requested a tariff classification ruling.
The merchandise under consideration is identified by model number 1130-SDI, which is further described as
a precision sealed-dose inhalation delivery system. The subject device is comprised of a lithium-ion battery,
ceramic heating element, and a microprocessor control circuit within an enclosure. The device further
incorporates a mouthpiece for inhalation and an LED status indicator on the outside of the enclosure. After
importation, a glass ampoule filled with a botanical or other liquid extract is added to the device. The liquid
is heated to produce a vapor that is inhaled through the mouthpiece by the user. We note that the device is
meant for reuse and the liquid-filled ampoule is not imported with the device.
In your request, you suggest that the device is accurately classified under subheading 9018.90.8000,
Harmonized Tariff Schedule of the United States (HTSUS). We disagree.
Heading 9018, HTSUS, provides for “instruments and appliances used in medical, surgical, dental, or
veterinary sciences.” The Explanatory Notes (ENs), which constitute the official interpretation of the
Harmonized System at the international level, to heading 9018, HTSUS, specify that the heading applies to "a
wide range of instruments and appliances which, in the vast majority of cases, are used only in professional
practice (e.g., by doctors, surgeons, dentists, veterinary surgeons, midwives), either to make a diagnosis, to
prevent or treat an illness or to operate, etc." Since the device is also sold through adult-use retail
establishments and is not used directly in professional practice to make a diagnosis, to prevent or treat an
illness or to operate, etc.,” it is not classifiable as a medical instrument or apparatus under heading 9018,
HTSUS.
The applicable subheading for the inhalation delivery system, model number 1130-SDI, 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 is 2.6 percent ad valorem.
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 P. Forkan
Director
National Commodity Specialist Division