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NY 895984





April 7, 1994

CLA-2-24:S:N:N7:231 895984

CATEGORY: CLASSIFICATION

TARIFF NO.: 2401.10.4000; 2401.10.6090

Ms. Becky Ware
Fred P. Gaskell Company. Inc.
P.O. Box 1157
Norfolk, Virginia 23514

RE: The tariff classification of oriental leaf tobacco from Turkey.

Dear Ms. Ware:

In your letter dated March 16, 1994, on behalf of The American Tobacco Co., Chester, VA, you requested a tariff classification ruling.

The product in question is described as unstemmed oriental leaf tobacco.
The applicable subheading for the unstemmed oriental leaf tobacco, if not over 21.6 cm in length, will be 2401.10.4000, 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: cigarette leaf: oriental leaf or Turkish type not over 21.6 cm in length. The duty rate will be 25.4 cents per kilo.

Articles classifiable under subheading 2401.10.4000, HTS, which are products of Turkey are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

The applicable subheading for the unstemmed oriental leaf tobacco, if over 21.6 cm in length, will be 2401.10.6090, 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: cigarette leaf: other. The duty rate will be 28.1 cents per kilo.

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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