CLA-2-24:RR:NC:2:231 D85222
Mr. Philip Crane
Corcoran International Corp.
15 Park Row
New York, NY 10038
RE: The tariff classification of cigarettes from India.
Dear Mr. Crane:
In your letter, dated November 23, 1998, you requested a
tariff classification ruling.
The merchandise is comprised of cigarettes that are called,
"Mangalore Ganesh Beedies 501." The cigarettes measure 6
centimeters (2 1/2 inches) in length. Each cigarette is wrapped
in vegetable leaf, and it is tied with a thread.
The Internal Revenue Service, by Revenue Ruling 69-483,
published September 15, 1969, has ruled that beedies are
cigarettes within the meaning of section 5701 (B) of the Internal
Revenue Code and therefore are subject to cigarette tax.
The applicable subheading for the cigarettes, which are
called, "Mangalore Ganesh Beedies 501," will be 2402.20.9000,
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, other. The rate of duty will be $1.78 per kilogram, plus
3.8 percent ad valorem.
Articles classifiable under subheading 2402.20.9000, HTS,
which are products of India, are entitled to duty free treatment
under the Generalized System of Preferences (GSP) upon compliance
with all applicable regulations.
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. The
submitted sample does not indicate 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