ENF 4-2 RR:IT:IP 476090 GG

Mr. Michael G. Hodes, Esq.
Hodes, Keating & Pilon
39 South La Salle Street, Suite 1020
Chicago, Illinois 60603

Re: Withdrawal of Ruling Letters HQ 475073 and HQ 475468

Dear Mr. Hodes:

Pursuant to the Settlement Agreement entered into by the United States of America (“United States”), represented by the Department of Justice, and Pacific Cigar Company (“Pacific”), represented by you and the firm of Hodes Keating & Pilon effective May 11, 2004, regarding Court No. 04-00130 pending in the United States Court of International Trade, the above mentioned rulings are hereby withdrawn.

Sincerely,

Larry Burton, Director
International Trade Compliance Division
Office of Regulations and Rulings
U.S. Customs and Border Protection