CLA-2 CO:R:C:G 083651 RFC
Mr. W.M. Walker, Jr.
Universal Leaf Tobacco Company, Incorporated
P.O. Box No. 25099
Richmond, VA 23260
RE: Cigarette leaf tobacco
Dear Mr. Walker:
This ruling letter is in response to your request of
December 2, 1988, on behalf of Universal Leaf Tobacco Company,
Incorporated, concerning classification under the Harmonized
Tariff Schedule of the United States (HTSUS), for cigarette leaf
tobacco mechanically broken down into pieces 1/4 inch or less in
size and 1/16 inch or less in size.
FACTS:
The goods consist of cigarette leaf tobacco mechanically
broken down into pieces 1/4 inch or less in size and 1/16 inch
or less in size.
ISSUE:
Whether mechanically broken-down leaf tobacco is classified
as unmanufactured tobacco or as tobacco refuse under the HTSUS.
LAW AND ANALYSIS:
In Headquarters Ruling Letter 073512 of February 3, 1984
(copy enclosed), all cigarette leaf tobacco mechanically broken
down into pieces under 1/2 inch in size was held to be stemmed
cigarette leaf tobacco. Under this ruling (which is not binding
in the instant case because the ruling was issued under the
Tariff Schedules of the United States and not under the HTSUS),
quite obviously, then, all cigarette leaf tobacco broken down
into pieces 1/4 inch or less in size and 1/16 inch or less in
size would necessarily also be considered stemmed leaf tobacco.
Classification of merchandise under the HTSUSA is governed
-2-
by the General Rules of Interpretation (GRI's). GRI 1 states, in
part, that "for legal purposes, classification shall be
determined according to the terms of the headings and any
relative section or chapter notes...."
Subheading 2401.20.80, HTSUS, provides for unmanufactured
tobacco (whether or not threshed or similarly processed):
tobacco, partly or wholly stemmed/stripped: threshed or similarly
processed: other. Explanatory Note 24.01(1) states, in part,
that Heading 2401 covers "[u]nmanufactured tobacco
in...stemmed/stripped, trimmed or untrimmed, broken or cut
[form]...."
In your letter you state that the tobacco product for which
you seek classification is "...derived from [the] mechanical
processing of tobacco [and the] processing covers threshing,
pneumatic separation [and] removing stems." As a result of
this processing, the tobacco product falls squarely within the
provisions of subheading 2401.20.80, HTSUS, and should be
classified under this subheading (rather than under 2401.30.90,
HTSUS, which provides for tobacco refuse: other).
HOLDING:
The above-described goods are classified under subheading
2401.20.80, HTSUS, which provides for unmanfactured tobacco
(whether or not threshed or similarly processed): tobacco, partly
or wholly stemmed/stripped: threshed or similarly processed:
other.
No country of origin for the above-discribed goods was
indicated in the above-mentioned letter of request. Most
merchandise, however, is dutiable under the most-favored-nation
rates in the General column under column 1 of the tariff
schedule. In the instant case, under the most-favored-nation
rates under this column, the above-described goods would be
dutiable at the rate of 44.1 cents per kilogram.
Sincerely,
John Durant, Director
Commercial Rulings Division
Enclosure