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The tariff classification of American tobacco that is exported to Canada where it is sliced, reconditioned, blended with various foreign tobaccos, re-dried, and then returned to the United States; 9802.00.80.

Classification of blended strip tobacco; Country of origin marking for blended strip tobacco; substantial transformation; cigarettes; tariff rate quota; 19 CFR 134.35(a); 2401.20.8590; 2401.20.8790; BBS; HQ 562176; NY C86085; JT International Manufacturing America, Inc.

Revocation of NYRL C86085, dated April 14, 1998; Classification of unmanufactured tobacco; Country of origin marking for unmanufactured tobacco; substantial transformation; cigarettes; tariff rate quota; Brown & Williamson Tobacco Corp.; 19 CFR 134.35(a).

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