Mr. Chris Young Cha
Trans Freight Services, Inc.
177-25 Rockaway Boulevard, Suite 212
Jamaica, NY 11434
RE: The tariff classification of a “Never Smoke Again” kit from Korea.
Dear Mr. Cha:
In your letter, dated May 12, 2000, you requested a classification ruling on behalf of your client, Korean News of USA, Inc., DBA Miju Market, Inc., College Point, NY.
The submitted sample, “Geum-yon Cho” (to cease smoking cigarettes), is comprised of the following articles:
Two boxes of filter tip cigarettes that contain a tobacco substitute (“Geum-yon Cho”). Each cardboard box measures 3 5/8 inches by 7 ¼ inches by 1 ½ inches and holds 107 cigarettes. The dried leaf of the tobacco substitute is comprised of glucoside, resin, aldose, alkaloides, organic acid, vitamin C, pectin, ketone, and fat.
48 tablets of “Nico-Non” for nicotine reduction. The tablets contain green tea, chlorella, small leaf confuriexcise, vitamin B1 nitrate, vitamin B6 hydrochloride, nicotinic acid-amide, white sugar, lactose, vanillin, saccarose fatty acid ester, and L-menthol.
Hinged cigarette case measuring 2 inches by 3 ½ inches by 5/8 inch made of molded plastics and coated with metallic paint.
The applicable subheading for cigarettes containing a tobacco substitute (item 1) will be 2402.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes, other. The rate of duty will be $1.05 per kilogram, plus 2.3 percent ad valorem.
The applicable subheading for tablets for nicotine reduction (item 2) will be 2106.90.9997, HTS, which provides for food preparations not elsewhere specified or included, other, other, other, other, other, other, other, other, other, containing sugar derived from sugar cane and/or sugar beets. The rate of duty will be 6.4 percent ad valorem.
The applicable subheading for the cigarette case made of molded plastics (item 3) will be 3926.90.9880, HTS, which provides for other articles of plastics and articles of other materials of heading 3901 to 3914, other, other, other. The rate of duty will be 5.3 percent ad valorem.
The applicable subheading for the pamphlet (item 4) will be 4901.10.0040, HTS, which provides for printed books, brochures, leaflets and similar printed matter, whether or not in single sheets, in single sheets, whether or not folded, other. The rate of duty will be free.
Country of origin marking requirements are articulated in 19 USC 1304. The box in which the cigarettes, cigarette case, tablets, and brochure are packed for marketing to the retail consumer should be marked to indicate “Product of” or “Made in” the country of origin of these goods.
Effective December 18, 1985, P.L. 98-474, The Comprehensive Smoking Education Act, requires the display of four specific health warning labels on cigarette packages and cigarette advertising. The labels would be rotated on a quarterly basis in alternating sequence pursuant to a plan prepared by the importer and approved by the Federal Trade Commission. The four warning statements required on cigarette packages are listed below:
SURGEON GENERAL’S WARNING: Smoking Causes Lung Cancer, Heart Disease, Emphysema, And May Complicate Pregnancy.
SURGEON GENEREAL’S WARNING: Quitting Smoking Now Greatly Reduces Serious Risks To Your Health.
SURGEON GENERAL’S WARNING: Smoking By Pregnant Women May Result In Fetal Injury, Premature Birth, And Low Birth Weight.
SURGEON GENERAL’S WARNING: Cigarette Smoke Contains Carbon Monoxide.
Inquiries as to whether the Surgeon General’s Warning applies to these tobacco substitutes and questions regarding P.L. 98-474 should be addressed to the Federal Trade Commission, Washington, DC 20580.
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 212-637-7064.
Robert B. Swierupski