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NY D80542


July 31, 1998

CLA-2-24:RR:NC:2:231 D80542

CATEGORY: CLASSIFICATION

TARIFF NO.: 2403.10.2020

Mr. Ernesto Zapata

Corcoran International Corp.

15 Park Row

New York, NY 10038

RE: The tariff classification of tobacco from Egypt.

Dear Mr. Zapata:

In your letter, dated July 22, 1998, you requested a tariff classification ruling on behalf of your client, Delta Trading Import Export, Brooklyn, NY.

The merchandise is "The Nakhla Tobacco Factory" brand of molasses tobacco with apricot flavoring. The ingredients are 65 percent inverted sugar syrup, 28 percent tobacco leaves (sourced from Italy and the United States, and comprised of 20 percent stems and 8 percent tobacco), 5 percent glycerin, and 2 percent fruit (in assorted flavors such as orange or apricot). The net weight is 250 grams.

The applicable subheading for "The Nakhla Tobacco Factory" brand of molasses tobacco will be 2403.10.2020, 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, smoking tobacco, whether or not containing tobacco substitutes in any proportion, prepared for marketing to the ultimate consumer in the identical form and package in which imported, pipe tobacco. The rate of duty will be 34.7 cents per kilogram.

In addition, imports under this provision are subject to a Federal Excise Tax of 67.5 cents per pound.

Additional requirements may be imposed on this product by the Food and Drug Administration. You may contact the FDA at:

Food and Drug Administration

Division of Regulatory Guidance

200 C Street, S.W.

Washington, DC 20204

Requests for information regarding applicable regulations administered by the Bureau of Alcohol, Tobacco and Firearms may be addressed to that agency at the following location:

Chief

Wine, Beer and Spirits Regulations Branch

Bureau of Alcohol, Tobacco and Firearms

Washington, DC 20226

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,


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