CLA-2-24:OT:RR:NC:N2:231
Mr. Brenote Sands
Blu Sands Inc.
2020 NE 163rd St. (#300AA)
North Miami Beach, FL 33162
RE: The tariff classification of bidis (cigarettes) from India.
Dear Mr. Sands:
In your letter dated March 16, 2015, you requested a tariff classification ruling.
The goods in question are “bidis” (also known as “beedies”), which you describe as small, thin, hand-rolled cigarettes. You state that each bidi consists of tobacco wrapped in a tendu or temburni leaf which may be secured by a colorful string at one or both ends.
The applicable subheading for the above-described bidis will be 2402.20.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes: cigarettes containing tobacco: other: other. The general rate of duty will be $1.50 per kilogram plus 3.2% ad valorem. In addition to customs duty, the bidis will also be subject to a Federal excise tax, which for small cigarettes (those weighing 3 lbs. or less per 1000 cigarettes) is currently $50.33 per 1000 cigarettes.
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 World Wide Web at http://www.usitc.gov/tata/hts/.
The importation of tobacco products is subject to requirements and/or restrictions administered by the agencies listed below. We strongly suggest that you contact them for additional information before you attempt to import the subject merchandise.
Alcohol & Tobacco Tax & Trade Bureau (TTB)
TTB National Revenue Center
550 Main Street, Room 8002
Cincinnati, OH 45202
Phone: 1-877-882-3277
Email: [email protected]
Center for Tobacco Products
Food and Drug Administration (FDA)
Document Control Center
Building 71, Room G335
10903 New Hampshire Ave.
Silver Spring, MD 20993-0002
Phone: 1-877-287-1373
Email: [email protected]
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 Nathan Rosenstein at the email address [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division