CLA-2-14: OT:RR:NC:N2:231
Mr. Hliang Than
Lucky Eagle LLC
1313 Xenia Street
Suite 204
Denver, CO 80220
RE: The tariff classification of Dried Pre-Rolled Cordia Dichotoma G. Forst Leaves from Thailand
Dear Mr. Than:
In your letter dated April 25, 2019, you requested a tariff classification ruling.
The subject merchandise is dried leaves of the Cordia Dichotoma (also known as Fragrant Manjack, Snooty Gobbles, Cummingcordia etc.), a flowering deciduous tree of the genus Cordia that stands 40-50 feet high and usually with a crooked trunk. You state that the leaves are initially sun-dried then oven dried to achieve a greater degree of sanitation before it is rolled into the hollow tubes, which are approximately 5.1 inches in length and 3/15 inches in diameter. The leaves function akin to a cigarette wrapper to the extent that it can be filled with tobacco or other alternative articles and subsequently ignited and inhaled. Each tube contains a dried cornhusk that serves as a filter. The instant product, which will be sold to cigar and tobacco retail shops, will be packed three hollow tubes per each cellophane wrapper with ten wrappers contained in each carton.
The applicable subheading for the Dried Pre-Rolled Cordia Dichotoma G. Forst Leaves will be 1404.90.9090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: “Vegetable products not elsewhere specified or included: Other: Other.” The rate of duty will be Free.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at https://hts.usitc.gov/current.
Please note that this ruling does not address whether the subject merchandise is admissible into the United States. To obtain an admissibility ruling, you may send your request to the following address:
U.S. Customs and Border Protection Office of International Trade Regulations and Rulings ATTN: Chief, Cargo Security, Carriers, and Restricted Merchandise Branch 90 K Street, NE 10th Floor Washington, D.C. 20229-1177
This merchandise may be subject to the Federal Food, Drug, and Cosmetic Act (FDCA), as amended by the Family Smoking Prevention and Tobacco Control Act (FSPTCA), both of which are administered by the U.S. Food and Drug Administration (FDA). Information on the FDCA and FSPTCA can be obtained by calling the FDA at 1 (888) 463-6332, or by visiting www.fda.gov. Imported cigarette tubes are subject to additional federal excise taxes imposed by the Alcohol and Tobacco Tax Bureau (TTB). Importers are instructed to consult the TTB for updated information on federal excise tax liability for imported cigarette tubes and other tobacco products. You may contact the TTB by telephone at (202) 453-2000 or by email at [email protected]. Written requests may be addressed to the following address: Alcohol and Tobacco Tax and Trade Bureau, Regulations and Rulings Division Attn: Industrial Alcohol Program, 1310 G Street NW, Box 12, Washington, D.C. 20005.
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 Ekeng Manczuk at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division