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NY L86176




November 22, 2005

CLA-2-24:RR:NC:2:231 L86176

CATEGORY: CLASSIFICATION

TARIFF NO.: 2402.10.3030

Mr. Jeffrey A. Uvezian
International Tobacco Partners
1010 Northern Boulevard, Suite 418
Great Neck, NY 11021

RE: The tariff classification of “i80” brand small cigars from the Philippines

Dear Mr. Uvezian:

In your letter dated July 19, 2005, you requested a tariff classification ruling.

The products in question consist of soft-pack packages of “i80” brand small filter cigars, packed 20 small cigars per package. Each cigar is uniformly cylindrical, measuring approximately 8.25 cm (about 3-¼ inches) in length and about 7 mm (0.25 inches) in diameter. The filters measure about 2.5 cm (0.98 inches) in length. The filler tobacco is contained in a brown, paper-like wrapper, which appears to be made from reconstituted tobacco. These “i80” brand small cigars will be marketed in a variety of flavors. Samples of Vanilla, Chocolate, Cherry, Peach and Menthol flavored cigars were submitted with this inquiry.

The applicable subheading for the “i80” brand small cigars, in Vanilla, Chocolate, Cherry, Peach and Menthol flavors will be 2402.10.3030, Harmonized Tariff Schedule of the United States (HTS), which provides for cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes, cigars, cheroots and cigarillos, containing tobacco, each values less than 15 cents, small cigars, cheroots and cigarillos (weighing not more than 1.36 kg/1000). The rate of duty will be $1.89/kg + 4.7 percent of the value. Imports under this provision may be subject to Federal Excise Tax (26 U.S.C. 5701).

This ruling is being issued under the provisions of Part 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 Thomas P. Brady at 646-733-3030.

Sincerely,

Robert B. Swierupski
Director,

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