CLA-2 CO:R:C:T 952334 CRS
Ms. M.M. Bradley
Brown & Williamson Tobacco Corp.
1500 Brown & Williamson Tower
Louisville, KY 40232
RE: Cigarette filter rods made of textile wadding and activated
charcoal; NYRL 836602 revoked.
Dear Ms. Bradley:
As the result of an inquiry from Customs officials at the
port of Charleston, South Carolina, this office has determined
that New York Ruling Letter (NYRL) 836602, issued to you on
February 17, 1989, is in error. The basis for this determination
was Headquarters Ruling Letter (HRL) 951262 of August 4, 1992, a
copy of which is enclosed.
As the result of the decision in HRL 951262, cigarette
filter rods made from wadding of man-made textile fibers and
activated charcoal are classifiable in subheading 5601.22.0090,
Harmonized Tariff Schedule of the United States Annotated, under
the provision for wadding; other articles of wadding: of man-
made fibers: other. They are dutiable at the rate of 12.5 per
cent ad valorem.
In order to insure uniformity in Customs classification of
this merchandise and eliminate uncertainty, we are revoking NYRL
836602 to reflect the above classification effective with the
date of this letter. However, if, after your review, you
disagree with the legal basis for our decision, we invite you to
submit any arguments you might have with respect to this matter
for our review. Any submission you wish to make should be
received within thirty days of the date of this letter.
This notice to you should be considered a revocation of NYRL
836602 under 19 CFR 177.9(d)(1). It is not to be applied
retroactively to NYRL 836602 (19 CFR 177.9(d)(2)) and will not,
therefore, affect past transactions for the importation of your
client's merchandise under that ruling. However, for the
purposes of future transactions in merchandise of this type, NYRL
836602 will not be valid precedent. We recognize that pending
transactions may be adversely affected by this revocation in that
current contracts for importations arriving at a port subsequent
to this decision will be classified pursuant to it. If such a
situation arises, your client may, at its discretion, notify this
office and apply for relief from the binding effects of this
decision as may be warranted by the circumstances. However,
please be advised that in some instances involving import
restraints, such relief may require separate approvals from other
government agencies.
Sincerely,
John Durant, Director
Commercial Rulings Division
Enclosure