CLA-2-24:RR:NC:2:231 C86794
Ms. Anabella Deeb
218 Dogwood
Plano, TX 75075
RE: The tariff classification and country of origin marking of
pipe tobacco from Saudi Arabia.
Dear Ms. Deeb:
In your letter, dated April 13, 1998, you requested a tariff
classification ruling on behalf of your client, Cigalah Group,
Jeddah, Saudi Arabia.
The merchandise, "Sahra" brand pipe tobacco, is molasses
tobacco that has been flavored with natural apple, grape, and
rose flavoring. The flavored tobacco consists of molasses
tobacco, glycerin, honey, and natural flavoring. It will be used
for smoking with Middle Eastern water pipes. Samples have been
submitted with your letter for review.
The applicable subheading for "Sahra" brand pipe tobacco
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 34.7 cents per kilogram.
In addition, imports under this provision are subject to a
Federal Excise Tax of 67.5 cents per pound.
The marking statute, section 304, Tariff Act of 1930, as
amended (19 USC 1304), provides that, unless excepted, every
article of foreign origin (or its container) imported into the
U.S. shall be marked in a conspicuous place as legibly, indelibly
and permanently as the nature of the article (or its container)
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.
As provided in section 134.41(b), Customs Regulations [19
CFR 134.41 (b)], the country of origin marking is considered
conspicuous if the ultimate purchaser in the U.S. is able to find
the marking easily and read it without strain.
With regard to the permanency of a marking, section
134.41(a), Customs Regulations [19 CFR 134.41(a)], provides that
as a general rule, marking requirements are best met by marking
that is worked into the article at the time of manufacture.
However, section 134.44, Customs Regulations (19 CFR 134.44),
generally provides that any marking that is sufficiently
permanent so that it will remain on the article until it reaches
the ultimate purchaser unless deliberately removed is acceptable.
We note that the submitted samples are not legally marked.
The country of origin is required.
Additional requirements may be imposed on this product 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 CFR 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 Ralph
Conte at (212) 466-5759.
Sincerely,
Robert B. Swierupski
Director
National Commodity
Specialist Division