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NY B80424



December 17, 1996

CLA-2-24:RR:NC:2:231 B80424

CATEGORY: CLASSIFICATION

TARIFF NO.: 2402.20.9000

Mr. Mukesh Patel
Nashel, Kates, Modarelli, Nussman, Rapone, and Ellis 190 Moore Street, Suite 306
Hackensack, NJ 07601-7407

RE: The tariff classification of cigarettes from India.

Dear Mr. Patel:

In your letter, dated December 3, 1996, you requested a tariff classification ruling on behalf of your client, National Diamond Products, Inc.

The merchandise is comprised of containers of cigarettes that are called, "Mangalore Ganesh Beedies 501." The cigarettes measure 6 centimeters (2 1/2 inches) in length. Each cigarette is wrapped in vegetable leaf, and it is tied with a thread.

The Internal Revenue Service, by Revenue Ruling 69-483, published September 15, 1969, has ruled that beedies are cigarettes within the meaning of section 5701 (B) of the Internal Revenue Code and therefore are subject to cigarette tax.

The applicable subheading for the cigarettes, which are called, "Mangalore Ganesh Beedies 501," will be 2402.20.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes, cigarettes containing tobacco, other, other. The rate of duty will be $2.06 per kilogram, plus 4.4 percent ad valorem. In 1997 the rate of duty will be $1.92 per kilogram, plus 4.1 percent ad valorem.

Articles classifiable under subheading 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, provided that the GSP is renewed.

In addition, imports under this provision 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. The submitted sample does not indicate 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.

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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