CLA-2-24:OT:RR:NC:N2:231
Ms. Carolina Palma
Ernst & Young
San José, Pozos de Santa Ana
Forum 2, Edificio AB, Cuarto Piso
San José, Costa Rica
RE: The tariff classification of Tobacco Paste from Venezuela
Dear Ms. Palma:
In your letter dated November 29, 2018, you requested a tariff classification ruling on behalf of your client, Fábrica Chimó El Tigrito (Barquisimeto, Venezuela).
The subject merchandise is Chimó. The product is described as a “smokeless tobacco paste” comprised of liquid tobacco, sugar, wheat flour, sodium bicarbonate, anise and pepper. You provided pictorial representations of the item and no sample. According to the two part manufacturing process outlined in the submitted flow chart, tobacco waste (leaves, fiber, dust and tobacco veins) will be cooked at a high temperature resulting in a tobacco infused liquid termed “liquid chimó.” The latter which is then separated from the tobacco waste is cooked further to develop a thicker consistency, added to a mixer along with a “sugar extracted honey” and blended for approximately one hour. This ensuing mixture is poured into a cooking tank with the remaining ingredients then cooked on cooking trays before subsequently being placed in an oven for about four hours at 60º Celsius. The final manufacturing process involves kneading the product into a cylindrical shape then passing it through an extruding machine that is programmed to the container size in which the tobacco product will be deposited. Chimó will be imported in retail sized plastic containers that weigh 15 grams, 18 grams and 25 grams, respectively. The product will be sold for use as an alternative to smoking, chewing and dipping tobacco.
The applicable subheading for the Chimó (Tobacco Paste) will be 2403.99.2090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco
extracts and essences: Other: Other: Prepared for marketing to the ultimate consumer in the identical form and package in which imported: Other. The rate of duty will be 24.7 cents per kilogram.
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 the World Wide Web at https://hts.usitc.gov/current.
Imported tobacco products are subject to additional federal excise taxes. Importers are instructed to check with the Alcohol and Tobacco Tax Bureau for updated information on federal excise tax liability for imported tobacco products at http://www.ttb.gov/.
This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling the FDA at 301-575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.
Additionally, the importation of tobacco products is subject to requirements and/or restrictions administered by the agencies listed below. We strongly suggest that you contact them for additional information before you attempt to import the subject merchandise.
Alcohol & Tobacco Tax & Trade Bureau (TTB)
TTB National Revenue Center
550 Main Street, Room 8002
Cincinnati, OH 45202
Phone: 1-877-882-3277
E-mail: [email protected]
Center for Tobacco Products Food and Drug Administration (FDA) Document Control Center Building 71, Room G335 10903 New Hampshire Ave.
Silver Spring, MD 20993-0002
Phone: 1-877-287-1373
E-mail: [email protected]
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 Ekeng Manczuk at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division