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NY I83802

July 25, 2002

CLA-2-24:RR:NC:2:231 I83802


TARIFF NO.: 2403.10.6090; 2403.10.9090

Ms. Deborah Stallings
UTC Overseas, Inc.
Volvo Park
1228 Progressive Drive, Suite 200
Chesapeake, VA 23320

RE: The tariff classification of cut rag cigarette tobacco from Haiti.

Dear Ms. Stallings:

In your letter, dated June 14, 2002, you requested a tariff classification ruling on behalf of your client, Hail and Cotton, Inc., Springfield, TN.

An examination of the submitted sample indicates that the merchandise is comprised of thin strands of cut rag cigarette tobacco measuring 1 millimeter in thickness and 1/8 - 3 ½ inches in length. The cut rag cigarette tobacco will be produced in Haiti from the following components: 45.96 percent flue cured tobacco (originating from Argentina), 20.46 percent flue cured tobacco (Canada), 20.00 percent burley (Argentina), 9.70 percent flue cured tobacco (United States), and 3.88 percent burley (Zimbabwe).

Redried strip tobacco and casing/top dressing flavoring will be shipped to Haiti. The tobacco will be cut and flavored to customers’ specifications in Haiti. The finished product will be packed at 14 percent moisture and packed in corrugated boxes whose net weight will be 220 pounds. The cut rag tobacco will be sold to small cigarette manufacturers in the United States.

The applicable subheading for cut rag tobacco, if imported in quantities that fall within the limits described in additional U.S. note 5 to chapter 24, will be 2403.10.6090, 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, described in additional U.S. note 5 to chapter 24 and entered pursuant to its provisions, other. The rate of duty will be 32.8 cents per kilogram. If the quantitative limits of additional U.S. note 5 to chapter 24 have been reached, the product will be classified in subheading 2403.10.9090, HTS, and dutiable at the rate of 350 percent ad valorem.

Subheading 2403.10.6090, HTSUS, is currently listed as an eligible subheading for duty purposes under the Generalized System of Preferences (GSP). Goods classifiable under this subheading, which are products of Haiti, may be entitled to duty free treatment under this GSP provision, upon compliance with all applicable regulations. The GSP, however, is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check the Customs Web site at www.customs.gov. At the Web site, click on "CEBB" and then search for the term "T-GSP".

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 Import Operations and Policy
5600 Fishers Lane
Rockville, MD 20857

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:

Regulations Division, Room 5000
Bureau of Alcohol, Tobacco and Firearms
Washington, D.C., 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 Thomas Brady at (646) 733-3030.


Robert B. Swierupski

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