CLA-2-24:S:N:N1:231 848542
Ms. Patricia C. Kraft
McKenna, Storer, Rowe, White & Farrug
200 North LaSalle Street
Chicago, Illinois 60601-1083
RE: The tariff classification of cigarettes from Oman.
Dear Ms. Kraft:
In your letter dated December 27, 1989, on behalf of Moloney
Tobacco Corporation, Schaumburg, Illinois, you requested a tariff
classification ruling.
These cigarettes are said to be independently manufactured
in the Free Zone, Dubai, U.A.E. It is assumed that these
cigarettes are paper-wrapped.
The applicable subheading for these cigarettes will be
2402.20.8000, Harmonized Tariff Schedule of the United States
(HTS), which provides for cigarettes: paper-wrapped. The duty
rate will be $2.34 per kilogram plus 5 percent ad valorem. In
addition such cigarettes are subject to a Federal Excise Tax as
follows:
Class "A": $8 per 1,000 on cigarettes, weighing not more
than 3 pounds per 1,000;
Class "B": $16.80 per 1,000 on cigarettes, weighing more
than 3 pounds per 1,000; except that, if more
than 6-1/2 inches in length they shall be
taxable at the rate prescribed for cigarettes
weighing not more than 3 pounds per 1,000, counting each
2-3/4 inches, or fraction thereof, of the length of
each as one cigarette.
You are also advised that each package should have
adequately printed thereon, or on a label securely fixed thereto,
the designation "Cigarettes", the number of cigarettes contained
therein, and the words "Class A" or "Class B". Each package is
also required to be marked to show the country of origin.
Effective December 18, 1985 P.L. 98-474, The Comprehensive
Smoking Education Act, requires the display of four specific
health warning labels on cigarette packages and cigarette
advertising. The labels would be rotated on a quarterly basis in
alternating sequence pursuant to a plan prepared by the importer
and approved by the Federal Trade Commission. The four warning
statements required on cigarette packages are listed below:
SURGEON GENERAL'S WARNING: Smoking Causes Lung Cancer, Heart
Disease, Emphysema, And May Complicate Pregnancy.
SURGEON GENERAL'S WARNING: Quitting Smoking Now Greatly
Reduces Serious Risks To Your Health.
SURGEON GENERAL'S WARNING: Smoking By Pregnant Women May
Result In Fetal Injury, Premature Birth, And Low Birth
Weight.
SURGEON GENERAL'S WARNING: Cigarette Smoke Contains Carbon
Monoxide.
Any questions with regard to P.L.98-474 should be addressed
to the Federal Trade Commission, Washington, D.C. 20580.
Articles classifiable under subheading 2402.20.8000, HTS,
which are products of Oman are entitled to duty free treatment
under the Generalized System of Preferences (GSP) upon compliance
with all applicable regulations.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport