Tobacco and manufactured tobacco substitutes
Part of: IV — Prepared foodstuffs; beverages, spirits, tobacco
H312092 · 2022-10-19 — Application for Further Review of Protest No. 2720-20-101943; RMD Gutkha; excise tax
This is in reference to the Application for Further Review (“AFR”) of Protest No. 2720-20-101943, received on April 21, 2020, on behalf of Evolution Enterprises Holdings Inc. (“Protestant” or “Evolution”), regarding U.S. Customs and Border Protection’s (“CBP”) tax assessment of a certain smokeless tobacco product. FACTS: The merchandise at issue is identified as “RMD Gutkha.” The stated ingredients are crushed betel nuts, aromatic spices (lime, saffron, and cardamom), and crushed tobacco leaf. The Protestant states that the product contains 6% tobacco and appears as large, dry, and rough…
H073917 · 2014-07-17 — Revocation of New York Ruling Letter C82943, dated January 13, 1998.
This is in regard to New York (“NY”) Ruling Letter C82943, issued to you on January 13, 1998, regarding the classification of tobacco wrappers, under the Harmonized Tariff Schedule of the United States (“HTSUS”). In NY C82943, Customs and Border Protection (“CBP”) classified the tobacco wrappers as cigarette paper, under heading 4813, HTSUS. We have reconsidered this ruling and determined that the tobacco wrappers are properly classified under heading 2403, HTSUS, which provides for “’homogenized’ or ‘reconstituted’ tobacco suitable for use as wrapper tobacco.” Pursuant to section 625(c)(1),…
H185715 · 2012-04-13 — Internal Advice; Classification of puffed stem tobacco
HQ H185715 April 13, 2012 CLA–2 OT:RR:CTF:TCM H185715 AMM CATEGORY: Classification TARIFF NO.: 2403.99.60 Port Director Service Port – Philadelphia 2nd and Chestnut Streets, Room 102 Philadelphia, PA 19106 Attn: Laurette Brush, SIS RE: Internal Advice; Classification of puffed stem tobacco Dear Port Director, This is in regard to a request for Internal Advice from the Service Port of Philadelphia (the Port) initiated by Universal Leaf Tobacco Company, Inc. (Universal Leaf), pursuant to 19 CFR §177.11. At issue is the classification of a puffed stem tobacco product, under the Harmonized Tariff…
N019217 · 2007-11-07 — The tariff classification of tobacco from Thailand.
The goods at issue are tobaccos that will be imported for use in the manufacture of cigarettes or other products (in the instant case, pipe tobacco). Samples of the three grades in question were previously submitted for our examination. You describe them as follows: Grade TBB1 is partly or wholly stemmed/stripped burley tobacco which is machine threshed into strips. It is graded as S-B4F (strip tobacco – leaf stalk position, 4th quality, tan color) by the United States Department of Agriculture (“USDA”). This leaf, prior to processing, is described by the USDA as a medium body, mature, firm,…
H014019 · 2007-10-01 — Modification of Headquarters Ruling Letter (HQ) 083490 of May 25, 1989; Classification of hand torn, broken or mangled cigar filler half leaves
On May 25, 1989, the U.S. Customs Service, now known as U.S. Customs and Border Protection (CBP), issued Headquarters Ruling Letter (HQ) 083490 to McKenna, Conner & Cuneo, on your behalf, classifying cigar filler half leaves that had been hand torn, broken or mangled in subheading 2401.20.40 of the Harmonized Tariff Schedule of the United States (HTSUS). In 1989, subheading 2401.20.40, HTSUS, provided for "[u]nmanufactured tobacco . . .: [t]obacco, partly or wholly stemmed/stripped: [n]ot threshed or similarly processed: [o]ther: [n]ot containing wrapper tobacco, or not containing over 35…
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