NY 877907
SEPTEMBER 18,1992
CLA-2-24:S:N:N1:231 877907
Mr. Patrick Murray
Pat and Mike Tobacco Products
P.O. Box 730
Norwich Ontario N0J 1PO Canada
RE: The tariff classification of cigarettes and fine cut
cigarette tobacco from Canada.
Dear Mr. Murray:
In your letter dated August 11, 1992, you requested a tariff
classification ruling.
The items in question are:
A) King size filter cigarettes (it is assumed that these
cigarettes are paper-wrapped).
B) Fine cut cigarette tobacco in 200 gram packages.
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": $10.00 per 1,000 on cigarettes, weighing not more
than 3 pounds per 1,000;
Class "B": $21.00 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.
Goods classifiable under subheading 2402.20.8000, HTS, which
have originated in the territory of Canada, will be entitled to a
duty rate of $1.404 per kilogram plus 3 percent ad valorem under
the United States-Canada Free Trade Agreement (FTA) upon
compliance with all applicable regulations.
The applicable subheading for the fine cut tobacco in 200
gram packages will be 2403.10.0030, Harmonized Tariff Schedule of
the United States (HTS), which provides for smoking tobacco,
whether or not containing tobacco substitutes in any proportion,
in retail-sized packages. The duty rate will be 38.6 cents per
kilogram.
Goods classifiable under subheading 2403.10.0030, HTS, which
have originated in the territory of Canada, will be entitled to a
rate of duty of 23.1 cents per kilogram under the United States-
Canada Free Trade Agreement (FTA) 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