The tariff classification of Hempire Cigarette Papers, from Spain.

NY K80449 February 24, 2004 CLA-2-48:RR:NC:2:234 K80449 CATEGORY: Classification TARIFF NO.: 4813.10.0000 Ms. Romina Frecha Transworld Trading Corp. Suite 2120, 80 SW 8th Street Miami, Florida 33130 RE: The tariff classification of Hempire Cigarette Papers, from Spain. Dear Ms. Frecha: In your letter dated October 24, 2003 you requested a tariff classification ruling for the referenced articles, which are cigarette papers put up in booklet form. A sample booklet was submitted, which was forwarded to the Customs Laboratory for analysis. Their report has now been received. The main features of your product are: Pure hemp paper Natural Gum 24 Boxes per carton 25 Assorted colour booklets per box 33 Leaves per booklet in 1 ½ size 50 Leaves per booklet in 1 ¼ size The applicable subheading for the Hempire Cigarette Papers will be 4813.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Cigarette paper, in the form of booklets or tubes. The rate of duty will be Free. This merchandise is subject to Federal Excise Tax (26 U.S.C. 5701). The rate is $0.0122 (1.22 cents) for each 50 papers or fraction thereof. For papers over 6 ½” long, count each 2 ¾”, or fraction thereof, of the length of each, as one cigarette paper. 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 Carl Abramowitz at 646-733-3037. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division