United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1992 NY Rulings > NY 0875108 - NY 0875404 > NY 0875303

Previous Ruling Next Ruling



NY 875303


June 17, 1992

CLA-2-30:S:N:N1-F:238 875303

CATEGORY: CLASSIFICATION

TARIFF NO.: 3004.90.6090

Mr. Doron Dekel
8447 De Soto Avenue, #5
Canoga Park, CA 91304

RE: The tariff classification of "Flowers Menthol", a smokeless- cigarette substitute, from Spain.

Dear Mr. Dekel:

In your letter dated June 7, 1992, you requested a tariff classification ruling.

"Flowers Menthol" are smokeless, substitute cigarettes, constructed from plastic and cotton, which utilize menthol crystals as a mild flavoring agent.
These "cigarettes", which are never lit, are used as a deterrent to smoking by helping to curb the urge to smoke regular cigarettes. One would simply substitute a "Flowers Menthol" "cigarette" for a regular cigarette when the urge to smoke arises. Each substitute cigarette is individually packaged in a blister pack.

The applicable subheading for this product will be 3004.90.6090, Harmonized Tariff Schedule of the United States (HTS), which provides for medicaments ... consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses or in forms or packings for retail sale. The rate of duty will be 6.3 percent ad valorem.

This merchandise may be subject to the regulations of the Food and Drug Administration. You may contact them at 5600 Fishers Lane, Rockville, MD 20857, telephone number (202) 443- 3380.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire

Previous Ruling Next Ruling