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NY 814794

September 28, 1995

CLA-2-24:R:N2:231 814794


TARIFF NO.: 2403.10.2020

Ms. Shirley de Sinclair
Sincl-Air Maritime Service
P.O. Box 54955
Los Angeles, CA 90054

RE: The tariff classification of pipe tobacco from Egypt.

Dear Ms. de Sinclair:

In your letter, dated September 11, 1995, you requested a tariff classification ruling.

The merchandise is molasses tobacco. The ingredients are tobacco, molasses, preservatives, and nicotine (6 percent). The net weight is 250 grams. Because of additives, the product will be smoked only with the use of a water pipe.

The applicable subheading for the molasses tobacco will be 2403.10.2020, 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, prepared for marketing to the ultimate consumer in the identical form and package in which imported, pipe tobacco. The rate of duty will be 37.6 cents per kilogram.

Articles classifiable under subheading 2403.10.2020, HTS, which are products of Egypt, are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations, if the GSP is renewed.

In addition, imports under this provision are subject to a Federal Excise Tax of 67.5 cents per pound.

This ruling is being issued under the provisions of Section 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 Ralph Conte at (212) 466-5759.


Roger J. Silvestri

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