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NY 899100




July 11, 1994

CLA-2-24:S:N:N7:231 899100

CATEGORY: CLASSIFICATION

TARIFF NO.: 2402.20.1000; 2402.20.9000; 2402.90.0000

Ms. Carmen S. Sialer
Unitrans International Corporation
709 South Hindy Avenue
Inglewood, CA 90301

RE: The tariff classification of bidis cigarettes from India.

Dear Ms. Sialer:

In your letter dated June 6, 1994, on behalf of Philip and King Co., CA, you requested a tariff classification ruling.

The samples submitted were as follows:

1) Vishnu King Size Bidis (tobacco wrapped in tree leaf) containing clove.
2) Indian Village Bidis (tobacco wrapped in tree leaf). 3) Indian Bidis (tobacco wrapped in tree leaf). 4) Strawberry Kailas Bidis (tobacco wrapped in tree leaf). 5) Yogi Herb Bidis (herbs wrapped in tree leaf).

The applicable subheading for the Vishnu King Size Bidis containing clove will be 2402.20.1000, Harmonized Tariff Schedule of the United States (HTS) Cigarettes containing tobacco: containing clove. The rate of duty will be 92.6 cents per kilogram, plus 2 percent ad valorem.

The applicable subheading for the Indian Village Bidis, the Indian Bidis and the Strawberry Kailas Bidis will be 2402.20.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for Cigarettes containing tobacco; other; other. The rate of duty will be $2.34 per kilogram, plus 5 percent ad valorem.

In addition, articles classifiable under subheadings 2402.20.1000, HTS, and 2402.20.9000, HTS, are subject to a Federal Excise Tax as follows:

Class "A:" $12.00 per 1,000 on cigarettes, weighing not more than 3 pounds per 1,000;

Class "B:" $25.20 per 1,000 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, DC 20580.

Articles classifiable under subheading 2402.20.1000, HTS, and 2402.20.9000, HTS, which are products of India are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

The applicable subheading for the Yogi Herb Bidis will be 2402.90.0000, Harmonized Tariff Schedule of the United States (HTS), a provision including other cigarettes not containing tobacco. The rate of duty will be $2.34 per kilogram, plus 5 percent ad valorem.

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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