CLA-2-47:OT:RR:NC:2:230
Mr. Ronald Setzer
R.J. Reynolds
P.O. Box 2959
Winston-Salem, NC 27102
RE: The tariff classification tobacco pulp from Philippines, Czech Republic, and France
Dear Mr. Setzer:
We apologize for the delay in our response. In your letter dated September 17, 2013, you requested a tariff classification ruling. The ruling was returned to you for additional information, which was resubmitted on April 7, 2014.
The ruling was requested on pulp manufactured from tobacco roots and stalks. Samples were provided for our review and will be retained for reference.
The submitted samples are tan-colored sheets of a paperboard-like material with irregular, somewhat crude surfaces. The samples provided measure approximately 8 ½” (W) x 11 ¾” (L). Tobacco roots and stalks are manufactured by chemical means into pulp sheets, which will be utilized in multiple applications. The tobacco pulp bears virtually no characteristics of tobacco and is not suitable for traditional tobacco uses.
The applicable subheading for the tobacco pulp will be 4706.92.0100, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Pulps of fibers derived from recovered (waste and scrap) paper or paperboard or of other fibrous cellulosic material: Other: Chemical. The rate of duty will be free.
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 Laurel Duvall at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division