CLA-2-24:RR:NC:2:231 G82523
Ms. Claire Reade, Esq.
Arnold and Porter
555 12th Street, NW
Washington, DC 20004-1206
RE: The tariff classification of threshed, uncut, flue-cured tobacco stems that have been rolled from Brazil.
Dear Ms. Reade:
In your letter, dated September 19, 2000, you requested a classification ruling on behalf of your client, Philip Morris, Inc., Richmond, VA.
The merchandise is comprised of threshed, uncut, flue-cured tobacco stems that have been rolled in stemmeries in Brazil. The rolled stems are unmanufactured tobacco stems that are not cut, ground, or pulverized; they are threshed.
During the manufacturing process, tobacco leaves are threshed to maximize retrieval of the lamina portion of the leaf (the lamina is the stemmed blade). The stems are by-products of this threshing process.
After threshing, the stems are graded according to their length, and then rolled. The rolling process takes place at the stemmery while the tobacco stems still have a high moisture content. The moisture content of the stem ranges between 15 and 30 percent at this stage. The tobacco stems, having undergone grading according to length, are rolled separately according to grade in order to achieve a uniform rolled stem thickness for each grade.
The rolling process involves tobacco stems of the same grade on a conveyor that feeds the stems into two contra-rotating rollers. The rollers are round, heavy, metal cylinders with a very fine rolling gap. The stems pass through the nip (the rolling gap that is set at a predetermined thickness) between the rollers. Although the stem’s epidermis may crack slightly during rolling, the relatively high moisture in the stems reduces this effect. The rollers are not designed to tear, grind, or roll the stem; they merely flatten it. After the rolling process, the stems are called rolled stems.
Having been rolled, the stems are dried and packed for shipment to United States. The rolled stems are placed in a proctor (a large bed dryer) that has a sealed chamber. Exhaust fans remove air and heat is pumped in. Drying is required to avoid mold and rotting. After drying, the rolled stems are packed for shipment to the United States where they will be made into reconstituted tobacco.
In your correspondence you indicate that the stems are sorted or graded into two basic categories. One category is for a size range of 1-4 inches in length. Stems in this category are eligible for rolling. No other grading of these stems occurs and there are no other specifications required. The other category consists of stems that are less than one inch in length. These short stems are not rolled, but are packaged and shipped unrolled. During the process of producing rolled stems, the stems are not subjected to any cutting process. The length of the stems is determined solely by the results of the initial threshing process used to separate the lamina from the stems.
The applicable subheading for rolled tobacco stems, if used in products other than cigarettes, will be 2401.30.2310, Harmonized Tariff Schedule of the United States (HTS), which provides for unmanufactured tobacco (whether or not threshed or similarly processed); tobacco refuse, tobacco refuse, other, to be used in products other than cigarettes, tobacco stems, not cut, not ground and not pulverized, flue-cured. The rate of duty will be free.
The applicable subheading for rolled tobacco stems, if used in cigarettes, and if imported in quantities that fall within the limits described in additional U.S. note 5 to chapter 24, will be 2401.30.3310, HTS, which provides for unmanufactured tobacco (whether or not threshed or similarly processed), tobacco refuse, tobacco refuse, other, other, described in additional U.S. note 5 to this chapter and entered pursuant to its provisions, tobacco stems, not cut, not ground and not pulverized, flue-cured. The rate of duty will be free. If the quantitative limits of additional U.S. note 5 to chapter 24 have been reached, the product will be classified in subheading 2401.30.7010, HTS, and will be dutiable at 350 percent ad valorem.
Additional requirements may be imposed on these products by the Food and Drug Administration. You may contact the FDA at:
Food and Drug Administration
Division of Regulatory Guidance
200 C Street, S.W.
Washington, DC 20204
Requests for information regarding applicable regulations administered by the Bureau of Alcohol, Tobacco and Firearms may be addressed to that agency at the following location:
Chief
Wine, Beer and Spirits Regulations Branch
Bureau of Alcohol, Tobacco and Firearms
Washington, DC 20226
This ruling is being issued under the provisions of Part 177 of the Customs 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, contact National Import Specialist Thomas Brady at 212-637-7064.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division