tobacco affidavit State of Illinois Product Distributor for 2012 Sales 123 Affidavit Form page 3

note that an instrument or apparatus is being manufactured in the United States that is of equivalent scientific value to a foreign-origin instrument or apparatus for which application is made (but which, due to its size, cannot be feasibly imported in its assembled state), the Secretary shall report the findings to the Secretary of the Treasury and to the applicant institution, and all components of such foreign-origin instrument or apparatus shall remain dutiable

As noted by Connor et al

Increased Risk of Relapse: Even if initial teeth whitening results are achieved despite smoking habits, the risk of relapse is significantly higher for individuals who continue to smoke

Smoking is a leading cause of heart disease and cancer