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NY 877907




SEPTEMBER 18,1992

CLA-2-24:S:N:N1:231 877907

CATEGORY: CLASSIFICATION

TARIFF NO.: 2402.20.8000, 2403.10.0030

Mr. Patrick Murray
Pat and Mike Tobacco Products
P.O. Box 730
Norwich Ontario N0J 1PO Canada

RE: The tariff classification of cigarettes and fine cut cigarette tobacco from Canada.

Dear Mr. Murray:

In your letter dated August 11, 1992, you requested a tariff classification ruling.

The items in question are:

A) King size filter cigarettes (it is assumed that these cigarettes are paper-wrapped).

B) Fine cut cigarette tobacco in 200 gram packages.

The applicable subheading for these cigarettes will be 2402.20.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for cigarettes: paper-wrapped. The duty rate will be $2.34 per kilogram plus 5 percent ad valorem. In addition such cigarettes are subject to a Federal Excise Tax as follows:

Class "A": $10.00 per 1,000 on cigarettes, weighing not more than 3 pounds per 1,000;

Class "B": $21.00 per 1,000 on cigarettes, weighing more than 3 pounds per 1,000; except that, if more than 6-1/2 inches in length they shall be taxable at the rate prescribed for cigarettes weighing not more than 3 pounds per 1,000, counting each 2-3/4 inches, or fraction thereof, of the length of each as one cigarette.

You are also advised that each package should have adequately printed thereon, or on a label securely fixed thereto, the designation "Cigarettes", the number of cigarettes contained therein, and the words "Class A" or "Class B". Each package is also required to be marked to show the country of origin.

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 GENERAL'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.

Any questions with regard to P.L.98-474 should be addressed to the Federal Trade Commission, Washington, D.C. 20580.

Goods classifiable under subheading 2402.20.8000, HTS, which have originated in the territory of Canada, will be entitled to a duty rate of $1.404 per kilogram plus 3 percent ad valorem under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

The applicable subheading for the fine cut tobacco in 200 gram packages will be 2403.10.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for smoking tobacco, whether or not containing tobacco substitutes in any proportion, in retail-sized packages. The duty rate will be 38.6 cents per kilogram.

Goods classifiable under subheading 2403.10.0030, HTS, which have originated in the territory of Canada, will be entitled to a rate of duty of 23.1 cents per kilogram under the United States- Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

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

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