CLA-2-24:S:N:N7:231 899753
Mr. Lee Wais
Cutting Edge Enterprises, Inc.
2417 W. Baltimore Street
Baltimore, MD 21233
RE: The tariff classification of cigarettes from China.
Dear Mr. Wais:
In your letter dated June 28, 1994 you requested a tariff
classification ruling.
The product in question is said to be standard American blend
and length cigarettes for regular, light and menthol taste.
The applicable subheading for the cigarettes will be
2402.20.8000, Harmonized Tariff Schedule of the United States
(HTS), which provides for Cigarettes containing tobacco; other;
other. The rate of duty will be $2.34 per kilogram, plus 5 percent
ad valorem.
In addition, articles classifiable under subheading
2402.20.8000, HTS, are subject to a Federal Excise Tax as follows:
Class "A:" $12.00 per 1,000 on cigarettes, weighing not more
than 3 pounds per 1,000;
Class "B:" $25.20 per 1,000 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, DC 20580.
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