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NY B89163




September 8, 1997

CLA-2-48:RR:NC:2:234 B89163

CATEGORY: CLASSIFICATION

TARIFF NO.: 4813.10.0000, 4813.20.0000, 4813.90.0000

Mr. Reinaldo Ramos
Import Manager
John A. Steer Co.
1460 Brickell Ave., Suite 312
Miami, Florida 33131

RE: The tariff classification of cigarette papers, in various formats, from Italy

Dear Mr. Ramos:

In your letter dated August 29, 1997, on behalf of your client, Transworld Tobacco Corp., Miami, Florida, you requested a tariff classification ruling for cigarette papers, in rolls, in single sheets, and in tubes. Samples were submitted, which will be retained for reference.

The tubes are unfilled cigarettes, 3 1/4 inches in length, with filters in place at one end. No tobacco is in the tubes, in their condition as imported.

The applicable subheading for this product will be 4813.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for: Cigarette paper: In the form of..tubes. The rate of duty will be 3.4 percent ad valorem. Imports under this provision are (also) subject to a Federal Excise Tax of 1.5 cents for each 50 tubes. (27 C.F.R. 275.35, April 1, 1997.)

The rolls are continuous lengths of cigarette paper, gummed along one side of one edge, packed in paperboard container/dispensers. They are about 1 1/2 inches wide.

The applicable subheading for cigarette paper in this format and size will be 4813.20.0000, HTS, which provides for: Cigarette paper: In rolls of a width not exceeding 5 cm. The rate of duty will be 3.4 percent ad valorem. No Federal Excise Tax is due.

The single sheets are papers, gummed along one side of one edge, measuring 2 3/4 inches in length and 1 1/2 inches in width. They are packed as sets in a paperboard container/dispenser, 50 papers to a container.

The applicable subheading for cigarette paper of this size, format, and quantity, will be 4813.90.0000, HTS, which provides for: Cigarette paper: Other (than in the form of booklets, tubes, or rolls of a width not exceeding 5 cm.). The rate of duty will be 3.4 percent ad valorem. The papers of these sets are (also) subject to a Federal Excise Tax of 0.75 cent for each 50 papers or fractional part thereof. (27 C.F.R. 275.34, April 1, 1997.)

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 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 this ruling, contact National Import Specialist Carl Abramowitz, at (212) 466-5733. Sincerely,

Gwenn Klein Kirschner

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