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NY E89592




November 16, 1999

CLA-2-24:RR:NC:2:231 E89592

CATEGORY: CLASSIFICATION

TARIFF NO.: 2403.10.2020; 2403.10.3090

Mr. Philip Thompson
CAO International, Inc.
223 Oceola Avenue, Suite B
Nashville, TN 37209

RE: The tariff classification of pipe tobacco from Germany.

Dear Mr. Thompson:

In your letter, dated October 26, 1999, you requested a classification ruling.

The merchandise, pipe tobacco, will be imported in the following packaging:

1. 50 gram evacuated metal tin
2. 100 gram evacuated metal tin
3. 200 gram sealed acrylic tin
4. 1 kilogram bulk in plastic bag (for sampling purposes, not for resale); This product is said to be a blend of nineteen tobaccos.

The applicable subheading for pipe tobacco (items #1, 2, and 3) 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 33.8 cents per kilogram.

In addition, imports under this provision are subject to a Federal Excise Tax of 67.5 cents per pound, as per 26 USC 5701 (f).

The applicable subheading for the pipe tobacco blend, bulk packed (item #4), will be 2403.10.3090, 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, other, to be used in products other than cigarettes, other. The rate of duty will be 33.8 cents per kilogram.

Additional requirements may be imposed on these products 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 C.F.R. 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 Thomas Brady at 212-637-7064.

Sincerely,

Robert B. Swierupski
Director,

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