CLA-2-48:OT:RR:NC:N1:130
David Jagtiani
Freight Consultants, Inc.
P.O. Box 83
Hewlett, NY 11557
RE: The tariff classification of a rolling paper cones from China
Dear Mr. Jagtiani:
In your letter, dated August 30, 2018, you requested a tariff classification ruling on behalf of your client, BRH International. Photos and product information were submitted for our review.
The product under consideration is rolling paper cones, which are constructed of thin, translucent paper rolled into conical form and fitted at their bases with paperboard mouthpiece “filters”. The “filter” is not a true filter, but instead prevents the cone from losing its contents after filling. The cones function like cigarettes inasmuch as they are filled with smokable contents and subsequently ignited for consumption.
In your letter, you suggest that the rolling paper cones are classifiable in subheading 4813.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Cigarette paper, whether or not cut to size or in the form of booklets or tubes: Other. We disagree. We do not dispute that the cones are classifiable in heading 4813, HTSUS, as the cones are papers utilized for smoking cigarettes. The Explanatory Notes (ENs) to heading 4813, HTSUS, indicate that the heading applies to all “cigarette paper,” irrespective of its particular presentation. The ENs also provide that “paper in the form of tubes may also be fitted with filters…or the tip ends may be reinforced with paper of a heavier quality.” However, we find 4813.90.0000, HTSUS, to be inappropriate as the rolling cones are presented in the form of tubes. There is no requirement that a tube retain a strictly cylindrical form. Please see HQ ruling H278987.
The applicable subheading for the rolling paper cones will be 4813.10.0000, HTSUS, which provides for: Cigarette paper, whether or not cut to size or in the form of booklets or tubes: In the form of booklets or tubes. The rate of duty will be free.
Please note that this ruling does not address whether the subject merchandise is admissible into the United States. To obtain an admissibility ruling, you may send your request to the following address: U.S. Customs and Border Protection Office of International Trade Regulations and Rulings ATTN: Chief, Cargo Security, Carriers, and Restricted Merchandise Branch 90 K Street, NE 10th Floor Washington, D.C. 20229-1177 This merchandise may be subject to the Federal Food, Drug, and Cosmetic Act (FDCA), as amended by the Family Smoking Prevention and Tobacco Control Act (FSPTCA), both of which are administered by the U.S. Food and Drug Administration (FDA). Information on the FDCA and FSPTCA can be obtained by calling the FDA at 1 (888) 463-6332, or by visiting www.fda.gov. Imported cigarette tubes are subject to additional federal excise taxes imposed by TTB under the authority of Title 26 United States Code, Section 5701. Importers are instructed to consult the TTB for updated information on federal excise tax liability for imported cigarette tubes and other tobacco products. You may contact the TTB by telephone at (202) 453-2000 or by email at [email protected]. Written requests may be addressed to the following address: Alcohol and Tobacco Tax and Trade Bureau, Regulations and Rulings Division, 1310 G Street NW, Box 12, Washington, D.C. 20005.
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 https://hts.usitc.gov/current.
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,
Steven A. Mack
Director
National Commodity Specialist Division