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NY K81564

December 12, 2003
CLA-2-24:RR:NC:2:231 K81564


TARIFF NO.: 2402.90.0000

Mr. Jerry Gammons
GCorp, LLC
250 Whitaker drive
P.O. Box 7313
Tupelo, MS 38802

RE: The tariff classification of non-tobacco cigarettes from India.

Dear Mr. Gammons:

In your letter, dated November 21, 2003, you requested a tariff classification ruling.

The merchandise is comprised of non-tobacco cigarettes, made entirely from the same leaves that are used as wrappers in traditional tobacco-containing Indian beedies (bidis). The cigarettes are brown in color, and measure 3 inches in length and ¼ inch in diameter. Each cigarette is comprised of a rolled, Tendu plant leaf and has an interior of ground Tendu leaf. Unlike beedies, these cigarettes are made with uniform diameters, the wrappers being tucked in at the end. A filter tip, situated under the wrapper at the top of the cigarette, is comprised of a small piece of tightly-rolled Tendu leaf, bound with a short length of thread. A thin band of gold foil, about one-half inch from the top, binds the exterior wrapper. The vegetable composition is said to be 100 percent Tendu plant leaf, with no tobacco content.

The applicable subheading for non-tobacco cigarettes will be 2402.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes, other. The rate of duty will be $1.05 per kilogram, plus 2.3 percent ad valorem. In 2004 the rate of duty will remain the same.

Effective December 18, 1985, P.L. 98-474, The Comprehensive Smoking Education Act, requires the display of four specific health warning labels on cigarette packages and cigarette advertising. The labels would be rotated on a quarterly basis in alternating sequence pursuant to a plan prepared by the importer and approved by the Federal Trade Commission. The four warning statements required on cigarette packages are listed below:

SURGEON GENERAL’S WARNING: Smoking Causes Lung Cancer, Heart Disease, Emphysema, And May Complicate Pregnancy.

SURGEON GENERAL’S WARNING: Quitting Smoking Now Greatly Reduces Serious Risks To Your Health.

SURGEON GENERAL’S WARING: Smoking By Pregnant Women May Result In Fetal Injury, Premature Birth, And Low Birth Weight.

SURGEON GENERAL’S WARNING: Cigarette Smoke Contains Carbon Monoxide.

Inquiries as to whether the Surgeon General’s Warning applies to these tobacco substitutes and questions regarding P.L. 98-474 should be addressed to the Federal Trade Commission, Washington, DC 20580.

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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