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NY B80425



January 7, 1997

CLA-2-24:RR:NC:2:231 B80425

CATEGORY: CLASSIFICATION

TARIFF NO.: 2403.99.2030

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

RE: The tariff classification of chewing tobacco from India.

Dear Mr. Patel:

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

The products, "Suresh Tobacco" (sample #16) and "Sun Deep" (sample #17), are chewing tobacco. The ingredients are tobacco flakes. The net weight is 0.09 grams.

The applicable subheading for "Suresh Tobacco" and "Sun Deep" chewing tobacco will be 2403.99.2030, Harmonized Tariff Schedule of the United States (HTS), which provides for other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences, other, other, prepared for marketing to the ultimate consumer in the identical form and package in which imported, chewing tobacco. The rate of duty will be 31.7 cents per kilogram.

In addition, imports under this provision are subject to a Federal Excise Tax of 12 cents per pound.

In order to issue a ruling on "Peacock Brand Zarda" chewing tobacco (sample #14) and "Ratna Brand Zafrani Patti #300" chewing tobacco (sample #15), this office requires that you identify the herbs and spices included in those blends.

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,

Gwenn Klein Kirschner
Chief, Special Products Branch

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