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The tariff classification of "i80" brand small cigars from the Philippines
Issued November 22, 2005 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardL8 L86176 (November 22, 2005)
Tariff classification
HTS codes: 2402.10.3030
Headings: 2402
Product description
The products in question consist of soft-pack packages of “i80” brand small filter cigars, packed 20 small cigars per package. Each cigar is uniformly cylindrical, measuring approximately 8.25 cm (about 3-¼ inches) in length and about 7 mm (0.25 inches) in diameter. The filters measure about 2.5 cm (0.98 inches) in length. The filler tobacco is contained in a brown, paper-like wrapper, which appears to be made from reconstituted tobacco. These “i80” brand small cigars will be marketed in a variety of flavors. Samples of Vanilla, Chocolate, Cherry, Peach and Menthol flavored cigars were submitted with this inquiry.
CBP rationale
The applicable subheading for the “i80” brand small cigars, in Vanilla, Chocolate, Cherry, Peach and Menthol flavors will be 2402.10.3030, Harmonized Tariff Schedule of the United States (HTS), which provides for cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes, cigars, cheroots and cigarillos, containing tobacco, each values less than 15 cents, small cigars, cheroots and cigarillos (weighing not more than 1.
Full text
NY L86176 November 22, 2005 CLA-2-24:RR:NC:2:231 L86176 CATEGORY: Classification TARIFF NO.: 2402.10.3030 Mr. Jeffrey A. Uvezian International Tobacco Partners 1010 Northern Boulevard, Suite 418 Great Neck, NY 11021 RE: The tariff classification of “i80” brand small cigars from the Philippines Dear Mr. Uvezian: In your letter dated July 19, 2005, you requested a tariff classification ruling. The products in question consist of soft-pack packages of “i80” brand small filter cigars, packed 20 small cigars per package. Each cigar is uniformly cylindrical, measuring approximately 8.25 cm (about 3-¼ inches) in length and about 7 mm (0.25 inches) in diameter. The filters measure about 2.5 cm (0.98 inches) in length. The filler tobacco is contained in a brown, paper-like wrapper, which appears to be made from reconstituted tobacco. These “i80” brand small cigars will be marketed in a variety of flavors. Samples of Vanilla, Chocolate, Cherry, Peach and Menthol flavored cigars were submitted with this inquiry. The applicable subheading for the “i80” brand small cigars, in Vanilla, Chocolate, Cherry, Peach and Menthol flavors will be 2402.10.3030, Harmonized Tariff Schedule of the United States (HTS), which provides for cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes, cigars, cheroots and cigarillos, containing tobacco, each values less than 15 cents, small cigars, cheroots and cigarillos (weighing not more than 1.36 kg/1000). The rate of duty will be $1.89/kg + 4.7 percent of the value. Imports under this provision may be subject to Federal Excise Tax (26 U.S.C. 5701). 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 Thomas P. Brady at 646-733-3030. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
More rulings on the same tariff codes
Application for Further Review of Protest No. 5203-21-100349; Tariff classification of cigars
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The tariff classification cigars from the Netherlands.
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