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NY A84952



June 28, 1996

CLA-2-24:RR:NC:FC:231 A84952

CATEGORY: CLASSIFICATION

TARIFF NO.: 2401.20.8510; 2401.20.8520; 2401.20.8710; 2401.20.8720

Mr. Ronald Setzer
R.J. Reynolds Tobacco Company
P.O. Box 2959
Tax Department, Plaza 6
Winston-Salem, NC 27102

RE: The tariff classification of tobacco from Argentina, Brazil, and Zimbabwe.

Dear Mr. Setzer:

In your letter, dated June 14, 1996, you have requested a tariff classification ruling.

The products are flue-cured and burley tobacco that will be used in the manufacture of cigarettes. The tobacco originates from Argentina, Brazil, and Zimbabwe, and it will be exported from Canada and Germany.

The applicable subheading for the flue-cured tobacco, if imported in quantities that fall within the limits described in additional U.S. note 5 to chapter 24, will be 2401.20.8510, Harmonized Tariff Schedule of the United States (HTS), which provides for unmanufactured tobacco (whether or not threshed or similarly processed); tobacco refuse, tobacco, partly or wholly stemmed/stripped, threshed or similarly processed, other, other, other, described in additional U.S. note 5 to chapter 24 and entered pursuant to its provisions, flue-cured. The rate of duty will be 41.9 cents per kilogram. If the quantitative limits of additional U.S. note 5 to chapter 24 have been reached, the product will be classified in subheading 2401.20.8710, HTS, and will be dutiable at 350 percent ad valorem.

The applicable subheading for the burley, if imported in quantities that fall within the limits described in additional U.S. note 5 to chapter 24, will be 2401.20.8520, HTS, which provides for unmanufactured tobacco (whether or not threshed or similarly processed); tobacco refuse, tobacco, partly or wholly stemmed/stripped, threshed or similarly processed, other, other, other, described in additional U.S. note 5 to chapter 24 and entered pursuant to its provisions, burley. The rate of duty will be 41.9 cents per kilogram. If the quantitative limits of additional U.S. note 5 to chapter 24 have been reached, the product will be classified in subheading 2401.20.8720, HTS, and will be dutiable at 350 percent ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import specialist Ralph Conte at (212) 466-5759.

Sincerely,

Roger J. Silvestri
Director

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