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NY C83403




January 27, 1998

CLA-2-24:RR:NC:2:231 C83403

CATEGORY: CLASSIFICATION

TARIFF NO.: 2402.10.6000; 2402.10.8000

Mr. Otman Perez-Winter
LAM and C., Inc.
P.O. Box 16822
Memphis, TN 38186-0822

RE: The tariff classification cigars from Mexico.

Dear Mr. Perez-Winter:

In your letter, dated December 22, 1997, you have requested a tariff classification ruling.

The merchandise is comprised of cigars.

The applicable tariff provision for 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 general rate of duty will be 80 cents per kilogram, plus 1.9 percent ad valorem.

The applicable tariff provision for 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 general rate of duty will be 80 cents per kilogram, plus 1.9 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 legibly, 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 of 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. 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.

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,

Robert B. Swierupski
Director

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