CLA-2-24:OT:RR:NC:SP:231
Mr. Charles M. Santarelli
Mersant International Limited
158-12 Rockaway Blvd.
Jamaica, NY 11434
RE: The tariff classification of tobacco stems from Honduras and the Dominican Republic.
Dear Mr. Santarelli:
In your letter dated April 23, 2008, you requested a tariff classification ruling on behalf of General Cigar Co., Inc.
A bag of samples identified as T-50138 (HN) / T-50137 (DO) “byproduct tobacco” (stems) was submitted for our examination and is being returned to you as requested. The samples are dried, brown, stringy pieces of tobacco, generally ranging from about two inches to twelve inches in length. Based on literature accompanying your inquiry, we understand that these “stems” are the midribs, or mid veins, which have been stripped out (removed) from whole, cigar-type tobacco leaves. (The removal of the veins is a routine procedure in the preparation of tobacco leaves to be used in the production of hand-rolled, premium cigars.) Although some of the sample stems may be broken, none appear to have been purposefully cut, ground or pulverized. Following importation into the United States, the stems will be processed and subsequently blended with other tobacco to make filler for mass-market cigars.
The applicable subheading for the above-described T-50138 (HN) / T-50137 (DO) tobacco stems will be 2401.30.0300, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tobacco refuse: from cigar leaf: tobacco stems: not cut, not ground and not pulverized. The rate of duty will be free.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 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 Nathan Rosenstein at 646-733-3030.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division