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HQ 966026

January 21, 2003

CLA-2: RR:CR:GC 966026 DBS


TARIFF NO.: 3824.90.91

Mr. Chris Johnson
Cirrus Healthcare Products, LLC
1941 East Occidental
Santa Ana, CA 92705

RE: ENDIT™ smokeless inhalers

Dear Mr. Johnson:

This is in response to your letter of September 18, 2002, to the Director, National Commodity Specialist Division, New York, on behalf of Cirrus Healthcare Products, LLC, requesting the classification a smokeless inhalers, under the Harmonized Tariff Schedule of the United States (HTSUS). Your letter was referred to this office for reply. A sample was submitted.


The subject merchandise, ENDIT™ smokeless inhalers, is comprised of a plastic, pen-like casing, inside of which is artificial flavoring delivered by inhalation. The product is available in cigar flavor, vanilla flavor and menthol flavor. These "cigarettes", which are never lit, are used as a deterrent to smoking by helping to curb the urge to smoke regular cigarettes. The smokless inhalers do not contain tobacco or nicotine.


Whether smokeless inhalers are classifiable as medicaments of heading 3004, HTSUS.


Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that articles are to be classified by the terms of the headings and relative Section and Chapter Notes. For an article to be classified in a particular heading, the heading must describe the article, and not be excluded therefrom by any legal note. In the event that goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may then be applied.

In understanding the language of the HTSUS, the Harmonized Commodity Description and Coding System Explanatory Notes (ENs) may be utilized. ENs, though not dispositive or legally binding, provide commentary on the scope of each heading of the HTSUS, and are the official interpretation of the Harmonized System at the international level. Customs believes the ENs should always be consulted. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).

The HTSUS provisions under consideration are as follows:

3004 Medicaments (excluding goods of heading 30.02, 30.05 or 30.06) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale.

3004.90 Other:

3004.90.91 Other

3824 Prepared binders for foundry molds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included.

3824.90 Other:
3824.90.91 Other

Customs published notice of proposed revocation of ruling letters and treatment previously accorded by Customs to the tariff classification of substantially similar smokeless inhalers on December 4, 2002, in the Customs Bulletin, Volume 36, Number 49. Headquarters Ruling Letters (HQ) 966027 and 966028, both dated January 8, 2003, revoke two ruling letters which classified substantially similar smokeless inhalers, commercially known as “Flowers Menthol” and “Paipo,” under heading 3304, HTSUS, which provides for medicaments. These new rulings classify the smokeless inhalers under heading 3824, HTSUS, which provides for chemical preparations not elsewhere specified or included.

The analysis applied in those rulings applies here. The LAW AND ANALYSIS section of HQ 966027 is incorporated by reference, and a copy of the ruling is enclosed. The notice of final revocation and the two rulings will be published in a forthcoming issue of the Customs Bulletin.


ENDIT™ smokeless inhalers are classified in subheading 3824.90.91, HTSUS, which provides for, “Prepared binders for foundry molds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included; other: other: other: other.”


Myles B. Harmon, Acting Director
Commercial Rulings Division

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