HQ 084808
September 12,1989
CLA-2- CO:R:C:G 084808 JGH
Mr. W. H. Berry
Brown & Williamson Tobacco Corp.
1500 Brown & Williamson Tower
P.O.Box 35090
Louisville, Kentucky 40232
RE: Threshed Cigarette Leaf Tobacco
Dear Mr. Berry:
Your letter of May 9, 1989, concerns the classification of a
certain type of threshed cigarette leaf tobacco under the
Harmonized Tariff Schedule of the United States (HTSUS).
FACTS:
The tobacco lamina is said to be processed to a particle
size which passes through a one-eighth clear opening screen and
would be retained on top of a 12 mesh screen. It is said to be
used in producing homogenized or reconstituted tobacco.
ISSUE:
Whether stemmed cigarette leaf tobacco which has been
reduced to a particle size of one-eighth inch is classifiable as
tobacco refuse in subheading 2401.30.90, HTSUS, or as other
stemmed tobacco, threshed or similarly processed in subheading
2401.20.80, HTSUS.
LAW AND ANALYSIS:
Classification of merchandise under the HTSUS is governed by
the General Rules of Interpretation (GRI's). Under GRI 1
classification is determined according the headings and any
relative section or chapter notes. The Explanatory Notes are the
official interpretation of the HTSUS at the international level.
The Explanatory Notes to heading 2401 state that the heading
-2-
includes stemmed/stripped, trimmed or untrimmed, broken or cut
tobacco. Tobacco refuse is described as waste resulting from the
manipulation of tobacco leaves, or from the manufacture of
tobacco products (stalks, stems,midribs, trimmings, dust, etc.).
In describing the stemming of leaf tobacco, The U.S.
Agricultural Marketing Service states that the bulk of stemming
is done by "tipping and threshing". This is a process which
involves the leaf tobacco passing though of series of rotary
knives and separaters which not only remove much of the stem but
ultimately reduce the leaf to small pieces. The definition of
stemmed cigarette leaf includes the product of the threshing
process, and the fact that it has been greatly reduced in size
does not change its identity as stemmed leaf.
As noted by the court in Kuehne & Nagel, Inc. v. United
States, (Slip Op. 86-138, dated December 22, 1986), leaf tobacco
is defined in 7 C.F.R. 30.2 as tobacco in the forms in which it
appears between the time it is cured and stripped from the stalk,
or primed and cured, and the time it enters into the different
manufacturing processes. The acts of stemming, sweating or
fermenting, and conditioning are not regarded as manufacturing
processes. Leaf tobacco does not include any manufactured or
semimanufactured tobacco, stems which have been removed from
leaves, cuttings, clippings, trimmings, shorts or dust. The
implication, said the court, is that all unmanufactured tobacco
is 'leaf tobacco," except stems and "by-product." As seen from
the definition in the explanatory notes, this product would not
be considered tobacco refuse, nor is it a by-product.
HOLDING:
Threshed cigarette leaf tobacco reduced to the particle size
indicated is classifiable under subheading 2401.20.80, HTSUS.
Sincerely,
John Durant, Director
Commercial Rulings Division
JGHurley library/peh
name: 084808
6 cc: A.D., N.Y.Seaport