NY 813581 - The tariff classification and status under the North American Free Trade Agreement (NAFTA) of tobacco from Canada; Article 509 - United States International Trade Commision Rulings

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NY 813581

August 16, 1995

CLA-2-24:S:N:N7:231 813581

CATEGORY: CLASSIFICATION

TARIFF NO.: 2401.10.9011; 2401.10.9012

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

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