HQ 089336
July 30,1991
CLA-2 CO: R:C:F 089336 JGH
Mr. Thomas H. Mitchell
Lancaster Leaf
Tobacco Co. of Pa. Inc.
198 West Liberty Street
P.O. Box 897
Lancaster, Pa 17603
RE: Classification of Tobacco Stems...Tobacco Refuse
Dear Mr. Mitchell:
Your letter of March 28, 1991, to the national import
specialist at New York, concerning the classification of tobacco
stems, has been referred to this office for reply.
FACTS:
You state that your firm is purchasing dark-aircured
tobacco stems from various sources - Italy, Philippines, and
Indonesia. The stems are said to result from the threshing of
the leaf, having been inadvertently cut in the processing. A
sample was submitted and was described as consisting of broken
tobacco stems (with some lamina attached) ranging in length
from one-half inch to three inches.
ISSUE:
Classification of tobacco stems under the Harmonized Tariff
Schedule of the United States (HTSUS).
-2-
LAW AND ANALYSIS:
Merchandise imported into the United States is classified
in the HTSUS in accordance with the principles set forth in the
General Rules of Interpretation (GRIs). GRI 1 requires that
merchandise will be classifiable under the tariff provision
which most specifically describes it.
Heading 2401.30 covers Tobacco refuse, with the following
subheadings:
2401.30.30 - Tobacco stems:
Not cut,not ground and not pulverized
2401.30.60 - cut, ground or pulverized
2401.30.90 - Other tobacco refuse
It is Customs position that tobacco stems which have been
broken as a result of a threshing operation are not considered to
be cut.
HOLDING:
The tobacco stems in question are classifiable under the
provision for tobacco stems, not cut, not ground and not
pulverized in subheading 2401.30.30, HTSUS. Merchandise
classifiable in this provision is free of duty.
Sincerely,
John Durant, Director
Commercial Rulings Division
6cc A.D.,N.Y. Seaport
2cc CIE
hurley library/peh
089336