CLA 2 CO:R:C:G 083490 JGH
Peter Buck Feller, Esq.
Michael K. Tomenga, Esq.
McKenna, Conner & Cuneo
1575 Eye Street, N.W.
Washington, D.C. 20005
RE: Classification of certain types of tobacco
Gentlemen:
Your letter of January 25, 1989, concerns the tariff classification of certain types of cigar tobacco under the Harmonized Tariff Schedule (HTSUS).
FACTS:
One type of tobacco is described as cigar filler half leaves that have been hand torn, broken or mangled. The other type is said to be cigar wrapper tobacco cut to shape by die cutting.
ISSUE:
Classification of the above types of tobacco under the HTSUS.
LAW AND ANALYSIS:
It is argued that broken or mangled stemmed cigar filler tobacco is classifiable under the provision for unmanufactured tobacco (whether or not threshed or similarly processed);
tobacco, partly or wholly stemmed or stripped, in subheading 2401.20.40, HTSUS. You feel that subheading 2401.20.60, HTSUS, would not apply since the cigar filler leaves in question have
been hand torn, broken or mangled, and would not, as a result, be considered "threshed or similarly processed."
Since, in the industry, the term "threshed" generally refers to mechanical threshing, it is not believed that a leaf processed by hand would be included.
2
As to the die cut leaf, it is understood that the processing is intended to produce a leaf designed for a particular type of cigar, so that the fashioned leaf is actually a stemmed wrapper
leaf.
HOLDING:
Cigar filler half leaves, torn, broken or mangled are classifiable as unmanufactured tobacco: tobacco partly or wholly stemmed/stripped in subheading 2401.20.40, HTSUS, dutiable at 44.1 cents per kg. plus 92.9 cents per kg. on wrapper tobacco content.
Die cut wrapper leaf is classifable as tobacco partly or wholly stemmed stripped in subheading 2401.20.20, HTSUS, dutiable at $1.37 per kg. plus $2.04 per kg. on filler tobacco content.
Sincerely,
John Durant, Director
Commercial Rulings Division