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NY A89228



November 7, 1996

CLA-2-24:RR:NC:2:231 A89228

CATEGORY: CLASSIFICATION

TARIFF NO.: 2402.10.3030; 2402.10.6000; 2402.10.8000

Mr. Carlos Torano
Central America Tobacco Corporation
4631 S.W. 75th Avenue
Miami, FL 33155

RE: The tariff classification cigars from the Netherlands.

Dear Mr. Torano:

In your letter, dated October 25, 1996, you have requested a tariff classification ruling.

The product is comprised of mini cigars that have been manufactured in the Netherlands. In your correspondence you indicate that the countries of origin of the cigars' tobacco are Ecuador, Indonesia, Colombia and the Philippines. The cigars weigh 1.215 kilograms per 1,000.

The applicable tariff provision for the mini cigars, if the value of each is less than 15 cents, will be 2402.10.3030, Harmonized Tariff Schedule of the United States (HTS), which provides for cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes, cigars, cheroots and cigarillos, containing tobacco, each valued less than 15 cents, small cigars, cheroots and cigarillos (weighing not more than 1.36 kilograms per 1,000. The rate of duty will be US $3.44 per kilogram, plus 8.6 percent ad valorem.

The applicable tariff provision for the mini cigars, if the value of each is 15 cents or more but less than 23 cents, will be 2402.10.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes, cigars, cheroots and cigarillos, containing tobacco, each valued 15 cents or over but less than 23 cents. The rate of duty will be US $1.03 per kilogram, plus 2.5 percent ad valorem.

The applicable tariff provision for the mini cigars, if the value of each is 23 cents or more, will be 2402.10.8000, HTS, which provides for cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes, cigars, cheroots and cigarillos, containing tobacco, each valued 23 cents or over. The rate of duty will be US $1.03 per kilogram, plus 2.5 percent ad valorem.

In addition, imports under these provisions are subject to a Federal Excise Tax (26 USC 5701) as follows:

1) $1.125 per 1,000 on cigars weighing not more than 3 pounds per 1,000;

2) 12.75 percent of the price for which sold but not more than $30 per 1,000.

The marking statute, section 304, Tariff Act of 1930, as amended (19 USC 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legible, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article.

As provided in section 134.41(b), Customs Regulations [19 CFR 134.41(b)], the country of origin marking is considered conspicuous if the ultimate purchaser in the U.S. is able to find the marking easily and read it without strain.

With regard to the permanency of a marking, section 134.41(a), Customs Regulations [19 CFR 134.41(a)], provides that, as a general rule, marking requirements are best met by marking worked into the article at the time of manufacture. For example, it is suggested that the country of origin on metal articles be die sunk, molded in, or etched. However, section 134.44, Customs Regulations (19 CFR 134.44), generally provides that any marking that is sufficiently permanent so that it will remain on the article until it reaches the ultimate purchaser unless deliberately removed is acceptable.

The submitted sample does not indicate the country of origin. The marking statute requires that the country of origin appear on the outside of the box.

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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