CLA-2-24:RR:NC:2:231 C86085
Ms. Teresa Gleason, Esq.
Baker and McKenzie
815 Connecticut Avenue, N.W.
Washington, DC 20006-4078
RE: The tariff classification and country of origin marking of tobacco from Italy.
Dear Ms. Gleason:
In your letter, dated March 13, 1998, you requested a tariff classification ruling on behalf of your client, Brown and Williamson Tobacco Corporation, Louisville, KY. You have also inquired as to the country of origin for Customs marking purposes.
The merchandise, which is called, "ABC Blend," is a blend of various types and grades of unmanufactured, stemmed, threshed burley and flue-cured tobacco, and unmanufactured, unstemmed, unthreshed oriental tobacco. The tobacco will be imported into Italy from a variety of countries, blended in Italy, and imported into the United States for use in the manufacture of Bugler/Kite "Roll-Your-Own" tobacco.
The types of tobacco used to produce "ABC Blend" include predominantly flue-cured and burley tobacco, and a small percentage of oriental tobacco. "ABC Blend" is comprised of three different types of tobacco from nine different countries including Italy.
In Italy the threshed tobacco is placed on a flue-cured line and burley line according to specific blend percentages. These tobaccos proceed through a vertical slicer that cuts the tobacco to facilitate ordering later in the manufacturing process. A small percentage of oriental tobacco is fed into the blend in whole leaf form. During this stage both the flue-cured and burley lines undergo the same processes. Steam and/or water are applied to the tobacco to make it more pliable and to minimize breakage. Then the tobacco proceeds through a system which removes string from the product. The tobacco is then reordered to insure that it has the proper moisture level before it enters the next stage of manufacture. An air-leg removes naked stem and foreign matter. The tobacco is then conveyed to the silos where it is distributed horizontally to maximize the blending of the different types and grades. Once filled, the silo is discharged vertically to maximize further blending. Once the blending process is complete, the tobacco passes over a shaker that removes scrap on its way to the final dryer. The final dryer brings the blended tobacco to a predetermined moisture level for packing.
The applicable subheading for "ABC Blend" tobacco will be 2403.99.3065, Harmonized Tariff Schedule of the United States (HTS), which provides for other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences, other, other, other, to be used in products other than cigarettes, other, partially manufactured, blended or mixed tobacco. The rate of duty will be 29.3 cents per kilogram.
The marking statute, section 304, Tariff Act of 1930, as amended (19 USC 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article.
As provided in section 134.41(b), Customs Regulations [19 CFR 134.41 (b)], the country of origin marking is considered conspicuous if the ultimate purchaser in the U.S. is able to find the marking easily and read it without strain.
With regard to the permanency of a marking, section 134.41(a), Customs Regulations [19 CFR 134.41(a)], provides that as a general rule, marking requirements are best met by marking that is worked into the article at the time of manufacture. However, section 134.44, Customs Regulations (19 CFR 134.44), generally provides that any marking that is sufficiently permanent so that it will remain on the article until it reaches the ultimate purchaser unless deliberately removed is acceptable.
With regard to the three different types of tobacco from nine different countries that will be transformed into "ABC Blend" tobacco, the country of origin for marking purposes will be Italy. The production process constitutes a substantial transformation.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 Ralph Conte at (212) 466-5759.
Sincerely,
Robert B. Swierupski
Director
National Commodity
Specialist Division