CLA-2-24:S:N:N7:231 813581
Mr. Peter Baskin, Esq.
Sharretts, Paley, Carter and Blauvelt, P.C.
67 Broad Street
New York, NY 10004
RE: The tariff classification and status under the North American
Free Trade Agreement (NAFTA) of tobacco from Canada; Article
509
Dear Mr. Baskin:
In your letter, dated August 11, 1995, you requested a tariff
classification ruling on behalf of your client, United States Tobacco
Manufacturing Company, Inc., Nashville, TN.
The products are dark fire-cured and dark air-cured Kentucky and
Tennessee tobacco that is entirely grown and cured in Canada. The tobacco
will be imported in leaf form and packaged in bundles. The imported leaf
tobacco will be used in the United States in the production of snuff.
The applicable subheading for the dark fire-cured Kentucky and Tennessee
tobacco will be 2401.10.9011, Harmonized Tariff Schedule of the United States
(HTS), which provides for unmanufactured tobacco (whether or not threshed or
similarly processed); tobacco refuse, tobacco, not stemmed/stripped, not
containing wrapper tobacco, or not containing over 35 percent wrapper
tobacco, other, including cigar leaf, other, fired-cured Kentucky and
Tennessee. The general rate of duty will be 37.5 cents per kilogram.
The applicable subheading for the dark air-cured Kentucky and Tennessee
tobacco will be 2401.10.9012, HTS, which provides for unmanufactured tobacco
(whether or not threshed or similarly processed); tobacco refuse, tobacco,
not stemmed/stripped, not containing wrapper tobacco, or not containing over
35 percent wrapper tobacco, other, including cigar leaf, other, dark air-
cured Kentucky and Tennessee. The general rate of duty will be 37.5 cents
per kilogram.
The dark fire-cured and dark air-cured Kentucky and Tennessee tobacco,
being wholly obtained or produced entirely in the territory of Canada, will
meet the requirements of HTSUSA General Note 12(b)(i), and will therefore be
entitled to an 11.5 cents per kilogram rate of duty under the NAFTA upon
compliance with all applicable laws, regulations, and agreements.
This ruling is being issued under the provisions of Section 177 of the
Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry documents
filed at the time this merchandise is imported. If the documents have been
filed without a copy, this ruling should be brought to the attention of the
Customs officer handling the transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport