CLA-2-24:RR:NC:2:231 C88028
Mr. F. Vazquez
R.E. Delgado, Inc.
P.O. Box 9024136
San Juan, PR 00902-4136
RE: The tariff classification of cigarettes from Guatemala.
Dear Mr. Vazquez:
In your letter, dated May 5, 1998, you have requested a
tariff classification ruling on behalf of your client, Phillip
Morris de P.R..
The merchandise is comprised of "L & M" brand, filter, class
A cigarettes and "L & M" brand, menthol, class A cigarettes.
They are packed either twenty or ten per box.
The applicable tariff provision for the cigarettes will be
2402.20.8000, Harmonized Tariff Schedule of the United States
(HTS), which provides for cigars, cheroots, cigarillos and
cigarettes, of tobacco or of tobacco substitutes, cigarettes
containing tobacco, other, paper-wrapped. The rate of duty will
be $1.48 per kilogram, plus 3.2 percent ad valorem.
In addition, imports under this provision are subject to a
Federal Excise Tax as follows:
Class "A:" $12.00 per 1,000 on cigarettes, weighing not
more than 3 pounds per 1,000;
Class "B:" $25.20 per 1,000 cigarettes, weighing more than
3 pounds per 1,000; except that, if more
than 6 1/2 inches in length they shall be
taxable at the rate prescribed for cigarettes
weighing not more than 3 pounds per 1,000, counting each
2 3/4 inches, or fraction thereof, of the length of
each as one cigarette.
You are also advised that each package should have
adequately printed thereon, or on a label securely fixed thereto,
the designation "Cigarettes," the number of cigarettes contained
therein, and the words "Class A" or "Class B." Each package is
also required to be marked to show the country of origin.
Effective December 18, 1985, P.L. 98-474, The Comprehensive
Smoking Education Act, requires the display of four specific
health warning labels on cigarette packages and cigarette
advertising. The labels would be rotated on a quarterly basis in
alternating sequence pursuant to a plan prepared by the importer
and approved by the Federal Trade Commission. The four warning
statements required on cigarette packages are listed below:
SURGEON GENERAL'S WARNING: Smoking Causes Lung Cancer,
Heart Disease,
Emphysema, And May Complicate Pregnancy.
SURGEON GENERAL'S WARNING: Quitting Smoking Now Greatly
Reduces Serious
Risks To Your Health.
SURGEON GENERAL'S WARNING: Smoking By Pregnant Women May
Result In Fetal Injury, Premature Birth, And Low Birth
Weight.
SURGEON GENERAL'S WARNING: Cigarette Smoke Contains Carbon
Monoxide.
Any questions with regard to P.L. 98-474 should be addressed
to the Federal Trade Commission, Washington, DC 20580.
This ruling is being issued under the provisions of Part 177
of the Customs Regulations (19 CFR 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 Ralph
Conte at (212) 466-5759.
Sincerely,
Robert B. Swierupski
Director
National Commodity
Specialist Division