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NY L80835




November 22, 2004

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 2403.10.2040

Mr. Michael Stein
Harmonized Customs Brokers, Inc.
221 Sheridan Blvd.
Inwood, NY 11096

RE: The tariff classification of pre-rolled cigar tubes from Germany

Dear Mr. Stein:

In your letter dated November 9, 2004, you requested a tariff classification ruling on behalf of your client, G.A. Andron & Co., Inc.

The product in question is a tobacco product consisting of naturally flavored, natural tobacco wrapper leaves that have been pre-rolled to form hollow, blunt style cigar tubes. Each cigar tube has inserted, at the end, a fiber filter, about 1-½ inches in length. A sample of the product consisted of a single tube, individually wrapped in a clear wrapper and individually packaged in a paperboard retail box. A small wooden dowel stick was also packed with the cigar tube, on the premise that the consumer will use it to pack the filler tobacco of his choice into the tobacco tube.

The applicable subheading for these pre-rolled tobacco tubes will be 2403.10.2040, Harmonized Tariff Schedule of the United States (HTS), which provides for other manufactured tobacco and manufactured tobacco substitutes,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, other. The rate of duty will be 32.8 cents per kilogram.

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 P. Brady at 646-733-3030.

Sincerely,

Robert B. Swierupski
Director,

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