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HQ H017431

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January 8, 2008

CLA-2 OT:RR:CTF:TCM H017431 BAS

Roberto F. Fleitas, Esq.
Fleitas, Bujan & Fleitas, LLP
782 N.W. LeJeune Road
Miami, Florida 33126

RE: Country of Origin Marking of Cigarettes and Cigarette Cartons Imported into U.S. Duty Free Stores

Dear Mr. Fleitas:

This is in response to your letter dated September 5, 2007, requesting information on whether or not packs and cartons of cigarettes to be imported into U.S. duty-free shops must be marked with the country of origin.

Duty-free sales enterprises are provided for in 19 U.S.C. § 1555(b)(1) which states that such “enterprises may sell and deliver for export from the customs territory [of the United States] duty-free merchandise in accordance with this subsection and such regulations as the Secretary [of the Treasury] may prescribe to carry out this subsection.”

      Section 19 CFR §19.35(a) provides that "[a] class 9 warehouse (duty-free store) may be established for exportation of conditionally duty-free merchandise by individuals departing the Customs territory, inclusive of foreign trade zones, by aircraft, vessel, or departing directly by vehicle or on foot to a contiguous country." This section states that the term "conditionally duty-free merchandise" means “merchandise sold by a duty-free store on which duties and/or internal revenue taxes (where applicable) have not been paid.” It also provides that generally, the procedures for bonded warehouses apply to duty-free stores.

The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304) provides that, unless excepted, every article of foreign origin imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article 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. Congressional intent in enacting 19 U.S.C. 1304 was "that the ultimate purchaser should be able to know by an inspection of the marking on the imported goods the country of which the goods is the product. The evident purpose is to mark the goods so that at the time of purchase the ultimate purchaser may, by knowing where the goods were produced, be able to buy or refuse to buy them, if such marking should influence his will." United States v. Friedlander & Co. Inc., 27 CCPA 297, 302, C.A.D. 104 (1940).

Part 134, Customs and Border Protection (CBP) Regulations (19 CFR Part 134), implements the country of origin marking requirements and exceptions of 19 U.S.C. 1304. We have reviewed 19 CFR 134 et. seq. (marking) and 19 CFR 19.35 et. seq. (duty free stores) and have found no indication of an exemption from the marking requirements when products are to be imported into a duty free store. Therefore to comply with the marking statute, 19 U.S.C. 1304, and the requirements of 19 CFR Part 134, the packs and cartons of cigarettes to be imported into U.S. duty-free shops must both be marked with the country of origin.

In addition to the marking statutes, the requirements for labeling cigarettes with required health warnings are set forth in 15 U.S.C. § 1333. Further, general packing, stamping and marking requirements for cigarettes are provided for in 19 CFR § 11.1. Importation of tobacco products must also comply with the provisions of 27 CFR 41.1 promulgated by the Bureau of Alcohol Tobacco and Firearms (ATF).

Sincerely,

Gail A. Hamill, Chief
Tariff Classification and Marking Branch

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