CLA-2-48:RR:NC:2:234 K80449
Ms. Romina Frecha
Transworld Trading Corp.
Suite 2120, 80 SW 8th Street
Miami, Florida 33130
RE: The tariff classification of Hempire Cigarette Papers, from Spain.
Dear Ms. Frecha:
In your letter dated October 24, 2003 you requested a tariff classification ruling for the referenced articles, which are cigarette papers put up in booklet form.
A sample booklet was submitted, which was forwarded to the Customs Laboratory for analysis. Their report has now been received.
The main features of your product are:
Pure hemp paper
Natural Gum
24 Boxes per carton
25 Assorted colour booklets per box
33 Leaves per booklet in 1 ½ size
50 Leaves per booklet in 1 ¼ size
The applicable subheading for the Hempire Cigarette Papers will be 4813.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Cigarette paper, in the form of booklets or tubes. The rate of duty will be Free.
This merchandise is subject to Federal Excise Tax (26 U.S.C. 5701). The rate is $0.0122 (1.22 cents) for each 50 papers or fraction thereof. For papers over 6 ½” long, count each 2 ¾”, or fraction thereof, of the length of each, as one cigarette paper.
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 Carl Abramowitz at 646-733-3037.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division