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NY 848542

January 16, 1990

CLA-2-24:S:N:N1:231 848542


TARIFF NO.: 2402.20.8000

Ms. Patricia C. Kraft
McKenna, Storer, Rowe, White & Farrug
200 North LaSalle Street
Chicago, Illinois 60601-1083

RE: The tariff classification of cigarettes from Oman.

Dear Ms. Kraft:

In your letter dated December 27, 1989, on behalf of Moloney Tobacco Corporation, Schaumburg, Illinois, you requested a tariff classification ruling.

These cigarettes are said to be independently manufactured in the Free Zone, Dubai, U.A.E. It is assumed that these cigarettes are paper-wrapped.

The applicable subheading for these cigarettes will be 2402.20.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for cigarettes: paper-wrapped. The duty rate will be $2.34 per kilogram plus 5 percent ad valorem. In addition such cigarettes are subject to a Federal Excise Tax as follows:

Class "A": $8 per 1,000 on cigarettes, weighing not more than 3 pounds per 1,000;

Class "B": $16.80 per 1,000 on cigarettes, weighing more than 3 pounds per 1,000; except that, if more than 6-1/2 inches in length they shall be taxable at the rate prescribed for cigarettes weighing not more than 3 pounds per 1,000, counting each 2-3/4 inches, or fraction thereof, of the length of each as one cigarette.

You are also advised that each package should have adequately printed thereon, or on a label securely fixed thereto, the designation "Cigarettes", the number of cigarettes contained therein, and the words "Class A" or "Class B". Each package is also required to be marked to show the country of origin.

Effective December 18, 1985 P.L. 98-474, The Comprehensive Smoking Education Act, requires the display of four specific health warning labels on cigarette packages and cigarette advertising. The labels would be rotated on a quarterly basis in alternating sequence pursuant to a plan prepared by the importer and approved by the Federal Trade Commission. The four warning statements required on cigarette packages are listed below:

SURGEON GENERAL'S WARNING: Smoking Causes Lung Cancer, Heart Disease, Emphysema, And May Complicate Pregnancy.

SURGEON GENERAL'S WARNING: Quitting Smoking Now Greatly Reduces Serious Risks To Your Health.

SURGEON GENERAL'S WARNING: Smoking By Pregnant Women May Result In Fetal Injury, Premature Birth, And Low Birth Weight.

SURGEON GENERAL'S WARNING: Cigarette Smoke Contains Carbon Monoxide.

Any questions with regard to P.L.98-474 should be addressed to the Federal Trade Commission, Washington, D.C. 20580.

Articles classifiable under subheading 2402.20.8000, HTS, which are products of Oman are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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