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NY 812094

July 6, 1995

CLA-2-24:S:N:N7:231 812094


TARIFF NO.: 2403.10.0070

Mr. J.M. Altieri
Celeste Hernandez, Inc.
P.O. Box S-5693
Old San Juan, PR 00902-5693

RE: The tariff classification of cut tobacco cigarette filler from Canada.

Dear Mr. Altieri:

In your letter, dated June 27, 1995, you have requested a tariff classification ruling on behalf of your client, R.J. Reynolds Tobacco Company PR.

The product is manufactured, cut tobacco cigarette filler. It is comprised of a blend of flue-cured tobacco, burley, oriental tobacco, and processed (expanded, reconstituted) tobacco. The tobacco will be shipped from Canada to Puero Rico for the manufacture of cigarettes. The manufacturing process in Canada includes blending, casing, and cutting. In Puero Rico there is no further processing or blending of the tobacco; it goes directly into cigarette production.

First, the tobacco is blended in Canada. This process includes conditioning flue cured tobacco, burley, oriental tobacco, and processed tobacco. After conditioning, the flue cured group blends, the burley group blends, the Turkish blends, and the processed group are combined into finished, blended strips (FBS). The casing and cutting process that is performed in Canada includes the following steps: the finished, blended strips (FBS) undergo casing, cutting, steam flotation, drying, cooler separator, top dressing, and packing.

The applicable subheading for the cut tobacco cigarette filler will be 2403.10.0070, Harmonized Tariff Schedule of the United States (HTS), which provides for other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences: smoking tobacco, whether or not containing tobacco substitutes in any proportion, other, other. The general rate of duty will be 37.6 cents per kilogram.

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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