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NY C86794

April 23, 1998

CLA-2-24:RR:NC:2:231 C86794


TARIFF NO.: 2403.10.2020

Ms. Anabella Deeb
218 Dogwood
Plano, TX 75075

RE: The tariff classification and country of origin marking of pipe tobacco from Saudi Arabia.

Dear Ms. Deeb:

In your letter, dated April 13, 1998, you requested a tariff classification ruling on behalf of your client, Cigalah Group, Jeddah, Saudi Arabia.

The merchandise, "Sahra" brand pipe tobacco, is molasses tobacco that has been flavored with natural apple, grape, and rose flavoring. The flavored tobacco consists of molasses tobacco, glycerin, honey, and natural flavoring. It will be used for smoking with Middle Eastern water pipes. Samples have been submitted with your letter for review.

The applicable subheading for "Sahra" brand pipe 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 34.7 cents per kilogram.

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

The marking statute, section 304, Tariff Act of 1930, as amended (19 USC 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article.
As provided in section 134.41(b), Customs Regulations [19 CFR 134.41 (b)], the country of origin marking is considered conspicuous if the ultimate purchaser in the U.S. is able to find the marking easily and read it without strain.

With regard to the permanency of a marking, section 134.41(a), Customs Regulations [19 CFR 134.41(a)], provides that as a general rule, marking requirements are best met by marking that is worked into the article at the time of manufacture. However, section 134.44, Customs Regulations (19 CFR 134.44), generally provides that any marking that is sufficiently permanent so that it will remain on the article until it reaches the ultimate purchaser unless deliberately removed is acceptable.

We note that the submitted samples are not legally marked. The country of origin is required.

Additional requirements may be imposed on this product by the Food and Drug Administration. You may contact the FDA at:

Food and Drug Administration
Division of Regulatory Guidance
200 C Street, S.W.
Washington, DC 20204

Requests for information regarding applicable regulations administered by the Bureau of Alcohol, Tobacco and Firearms may be addressed to that agency at the following location:

Wine, Beer and Spirits Regulations
Bureau of Alcohol, Tobacco and
Washington, DC 20226

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.


Robert B. Swierupski

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