CLA-2-48:OT:RR:NC:N2:234
Mr. Jeremy Ross Page
Page.Fura, PC
1 South Dearborn, Suite 2100
Chicago, IL 60603
RE: The tariff classification of cigarette tubes from the Philippines
Dear Mr. Page:
In your letter dated September 10, 2009, on behalf of BBK Tobacco & Foods, LLP, you requested a tariff classification ruling.
Four samples of different cigarette tubes were submitted to this office for review:
Laramie® brand funnel-shaped cigarette tubes constructed of cigarette paper;
Laramie® brand “ultra slim” cigarette tubes constructed of cigarette paper;
Laramie ® brand “shorts” cigarette tubes constructed of cigarette paper;
Laramie ® brand clear funnel-shaped cigarette tubes constructed of wood or cotton cellulose.
You state in your letter that you believe these cigarette tubes should be classified in either subheading 4813.10.0000 or 4823.90.86, Harmonized Tariff Schedule of the United States (HTSUS) depending on the composition of the cigarette tubes. The cigarette tubes are designed to be used with loose tobacco in the production of make-your-own cigarettes. All the tubes are pre-fitted with filters which are produced from a cellulose acetate tow or other wood pulp fibers; or any combination of the two according to your letter. The tubes are imported in boxed quantities of 100 or 200. They are distributed to retail and specialty tobacco stores for sale to customers in the make-your-own cigarette market.
This office agrees with you that the funnel-shaped cigarette tubes, “ultra slim” cigarette tubes and “short” cigarette tubes meet the definition of cigarette paper as defined by the HTSUS.
The applicable subheading for the funnel-shaped cigarette tubes, “ultra slim” cigarette tubes and “short” cigarette tubes will be 4813.10. 0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for cigarette paper, whether or not cut to size in the form of booklets or tubes: In the form of booklets or tubes. The rate of duty will be Free.
Laramie® brand clear funnel-shaped cigarette tubes are described as being made of a clear cellulose material. Although you state that there is “no plastic element to this item,” the Customs and Border Protection laboratory has confirmed that the tubes are made of cellophane. Cellophane is regenerated cellulose, which is a cellulosic plastic material of chapter 39 for tariff classification purposes. The Explanatory Notes to the Harmonized Commodity Description and Coding System constitute the official interpretation of the Harmonized Tariff Schedule of the United States (HTSUS) at the international level. The Explanatory Notes to heading 3912 state, “Regenerated cellulose is a glossy, transparent material usually obtained by precipitation and coagulation when an alkaline solution of cellulose xanthate is extruded into an acid bath. It is usually in the form of thin, transparent sheets which are classified in heading 39.20 or 39.21, or of textile filaments of Chapter 54 or 55.” The regenerated cellulose in the cigarette tubes is a thin glossy transparent plastic sheeting of heading 3920, and miscellaneous articles made from such sheeting are provided for in heading 3926. The regenerated cellulose is not in the form of filaments, fibers, pulp, webs or wadding, and it is not reinforced with or laminated to any paper or pulp components. The tubes do incorporate a filter comprised of cellulose acetate tow, other wood pulp fibers or a combination thereof. This office agrees with your contention that the essential character is imparted by the cigarette tubes.
The applicable subheading for the Laramie® brand clear funnel-shaped cigarette tubes, whether imported with or without filters, will be 3926.90.9980, HTSUS, which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem.
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.
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/.
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 Patricia Wilson at (646) 733-3037 or National Import Specialist Joan Mazzola at (646) 733-3023.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division