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NY B80278

December 17, 1996

CLA-2-24:RR:NC:2:231 B80278


TARIFF NO.: 2403.99.2030

Mr. Mukesh Patel
Nashel, Kates, Modarelli, Nussman, Rapone, and Ellis 190 Moore Street, Suite 306
Hackensack, NJ 07601-7407

RE: The tariff classification of a chewing tobacco from India.

Dear Mr. Patel:

In your letter, dated December 3, 1996, you have requested a tariff classification ruling on behalf of your client, National Diamond Products, Inc.

The product, "Manikchand Zarda," is chewing tobacco (sample #10). The ingredients are tobacco flakes. The net weight is 0.09 grams.

The applicable subheading for "Manikchand Zarda" chewing tobacco will be 2403.99.2030, 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, other, other, prepared for marketing to the ultimate consumer in the identical form and package in which imported, chewing tobacco. The rate of duty will be 34 cents per kilogram. In 1997 the rate of duty will be 31.7 cents per kilogram.

In addition, imports under this provision are subject to a Federal Excise Tax of 12 cents per pound.

In order to issue a ruling on "Baba Jafrani Zardo #120" chewing tobacco (sample #5), "Everest Pan Rasna" chewing tobacco (sample #7), and "Manikchand Gutkha" chewing tobacco (sample #8), this office requires the following information:

1. Provide the scientific name for the silver leaves in "Baba Jafrani Zardo #120" (sample #5).

2. Provide the scientific name for the catechu in "Everest Pan Rasna" (sample #7) and "Manikchand Gutkha" (sample #8).

3. Identify the aromatic spices and flavors in each product.

4. Identify all other components of each product.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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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