The tariff classification of non-tobacco cigarettes from the Dominican Republic.
Issued August 25, 2006 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardM8 M85638 (August 25, 2006)
Tariff classification
HTS codes: 2402.90.0000
Headings: 2402
Product description
The sample merchandise is comprised of two packs of non-tobacco cigarettes made entirely from “coffee leaves”, except for the filter and cigarette paper. The cigarettes are designed for smokers who wish to reduce their consumption of nicotine. You indicate that the coffee leaves are harvested and sorted in Puerto Rico and then undergo a “cooking process” in order to soften the leaves, increase the level of caffeine flavoring and reduce the level of tar. The processed leaves are then exported to the Dominican Republic where the cigarettes are manufactured and packaged into standard 20-count cigarette packs. Since we have not been provided with information related to the description of the manufacturing process of the coffee leaves that occurs in Puerto Rico and an account of the processing of the leaves into cigarettes in the Dominican Republic, we can only issue a classification ruling.
CBP rationale
The applicable subheading for these coffee leaf cigarettes will be 2402.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes, other.
Full text
NY M85638 August 25, 2006 CLA-2-24: RR: NC: SP: 231 M85638 CATEGORY: Classification TARIFF NO.: 2402.90.0000 Mr. Elberto A. Berdut Empresas Berdut, Inc. Ave Ponce de Leon #1537 Sector El Cinco San Juan, P.R. 00926 RE: The tariff classification of non-tobacco cigarettes from the Dominican Republic. Dear Mr. Berdut: In your letter dated July 18, 2006, you requested a tariff classification ruling. The sample merchandise is comprised of two packs of non-tobacco cigarettes made entirely from “coffee leaves”, except for the filter and cigarette paper. The cigarettes are designed for smokers who wish to reduce their consumption of nicotine. You indicate that the coffee leaves are harvested and sorted in Puerto Rico and then undergo a “cooking process” in order to soften the leaves, increase the level of caffeine flavoring and reduce the level of tar. The processed leaves are then exported to the Dominican Republic where the cigarettes are manufactured and packaged into standard 20-count cigarette packs. Since we have not been provided with information related to the description of the manufacturing process of the coffee leaves that occurs in Puerto Rico and an account of the processing of the leaves into cigarettes in the Dominican Republic, we can only issue a classification ruling. The applicable subheading for these coffee leaf cigarettes will be 2402.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes, other. The rate of duty will be $1.05/kg + 2.3 percent. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Brady at 646-733-3030. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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