Flue-cured
959492 · 1996-08-13 — Tobaccos and Tariff Rate Quota
FACTS: Leaf tobaccos from India will be imported to be used to manufacture cigarette tobaccos which will be packaged in pouches or cans for retail sale to permit the consumer to hand-roll cigarettes. The manufactured cigarette tobaccos may be in a kit which includes a roll or sheaf of cigarette paper. It is your position that the tobaccos as briefly described are not subject to TRQ. A meeting was requested and one was held at Customs Headquarters on July 30, 1996. ISSUE: The issue is whether the tobaccos described above are subject to the TRQ as outlined in Additional U.S. Note 5, Chapter 24,…
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