CLA-2-24:OT:RR:E:NC:SP:231
Ms. Anne Kovach
Continental Tobacco USA
1221 Brickell Avenue, Suite 922
Miami, FL 33131
RE: The tariff classification of “cigarette quick stix” from Hungary.
Dear Ms. Kovach:
In your letter dated October 9, 2007, you requested a tariff classification ruling.
The goods in question, identified as “cigarette quick stix,” are described as manufactured, prefabricated sheath tobacco skeins, not in themselves smokable. Each “stick,” which measures approximately 140 mm in length, is said to be a “roll of blended tobacco wrapped in paper.” The user manually inserts the stick into a “filter-tube” (not included) and then cuts it to the appropriate length, thereby preparing a complete “filter cigarette” ready for smoking.
Illustrations accompanying your inquiry show that the “quick stix” resemble elongated, non-filtered cigarettes, and that they are intended for “individual portioning” by cutting to length with scissors. The filter-tubes into which they are to be inserted will resemble filter cigarettes lacking tobacco, i.e., empty paper cylinders having filters at one end. (As noted above, the filter-tubes are not included with the “quick stix” and must be obtained separately by the user.) It thus appears that, unlike a normal cigarette, the end product prepared by the user will have two layers of paper surrounding the tobacco: that of the quick stick plus that of the filter-tube into which it has been inserted.
The “quick stix,” which are said to weigh 2.86 pounds per thousand, will be put up in retail boxes containing 20 pieces each. Five of these boxes will in turn be put up in a retail carton. Illustrations show that, in addition to the phrase “extralong tobacco rolls for individual portioning,” the words “Class A Cigarettes” will also appear on the packaging. In addition, the packaging is printed with instructions for use, a “Surgeon General’s Warning,” and country-of-origin and distributor information.
The applicable subheading for the “cigarette quick stix” will be 2402.20.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for cigarettes containing tobacco: other than containing clove: paper-wrapped. The rate of duty will be $1.05 per kilogram + 2.3% ad valorem.
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/.
Imported cigarettes are also subject to a Federal Excise Tax. The current tax rate for cigarettes weighing not over 3 pounds per thousand pieces is $19.50 per thousand.
This merchandise is subject to requirements administered by the Alcohol and Tobacco Tax and Trade Bureau (TTB). You may contact that agency at 1310 G Street, NW, Washington, D.C. 20220, telephone (202) 927-5000, website www.ttb.gov.
This merchandise is also subject to requirements administered by the Federal Trade Commission (FTC), CRC-240, Washington, D.C. 20580, telephone (877) 382-4357, website www.ftc.gov.
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