CLA-2-24:RR:NC:2:231 K82165
Ms. Priscilla Royster
The Irwin Brown Company
14092 Customs Boulevard
Gulfport, MS 39503
RE: The tariff classification of small cigars from India.
Dear Ms. Royster:
In your letter, dated December 29, 2003, you requested a tariff classification ruling on behalf of your client, H and B Trading Company, Pearl, MS.
The merchandise consists of three varieties of “Southern Classic Little Cigars,” designated as “Full Flavor,” “Classic Lights” and “Menthol Flavor” cigars. The tobacco fillers for these products are blends of Burley tobacco, flue-cured tobacco, Indian air-cured tobacco, and fire-cured tobacco. It is stated that the tobacco wrapper contains nicotine. The non-tobacco ingredients are humectants, extract of natural licorice, and tobacco flavors. Each variety of product (i.e., “Full Flavor,” “Classic Light” and “Menthol), was found to weigh less than 3 pounds per 1000 cigars.
The applicable subheading for these “Southern Classic Little Cigars” will be 2402.10.3030, Harmonized Tariff Schedule of the United States (HTS), which provides for small cigars, cheroots and cigarillos, containing tobacco, each valued less than 15 cents, small cigars, cheroots and cigarillos (weighing not more than 1.36 kilograms per 1000). The rate of duty will be $1.89 per kilogram, plus 4.7 percent ad valorem.
In addition, goods classified in subheading 2402.10.3030, HTS, are subject to a Federal Excise Tax (26 USC 5701) for small cigars at the rate of $1.828 per 1,000 on cigars weighing not more than 3 pounds (1.36 kgs) per 1,000.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 (646) 733-3030.
Sincerely,
Robert B. Swierupski
Director
National Commodity
Specialist Division