HQ 084808: Threshed Cigarette Leaf Tobacco

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                                      HQ 084808

                          September 12,1989


          CLA-2- CO:R:C:G 084808 JGH

          CATEGORY: Classification

          TARIFF NO.: 2401.20.80

          Mr. W. H. Berry
          Brown & Williamson Tobacco Corp.
          1500 Brown & Williamson Tower
          P.O.Box 35090
          Louisville, Kentucky 40232

          RE: Threshed Cigarette Leaf Tobacco

          Dear Mr. Berry:

               Your letter of May 9, 1989, concerns the classification of a
          certain type of threshed cigarette leaf tobacco under the
          Harmonized Tariff Schedule of the United States (HTSUS).

          FACTS:

               The tobacco lamina is said to be processed to a particle
          size which passes through a one-eighth clear opening screen and
          would be retained on top of a 12 mesh screen.  It is said to be
          used in producing homogenized or reconstituted tobacco.

          ISSUE:

               Whether stemmed cigarette leaf tobacco which has been
          reduced to a particle size of one-eighth inch is classifiable as
          tobacco refuse in subheading 2401.30.90, HTSUS, or as other
          stemmed tobacco, threshed or similarly processed in subheading
          2401.20.80, HTSUS.

          LAW AND ANALYSIS:

               Classification of merchandise under the HTSUS is governed by
          the General Rules of Interpretation (GRI's).  Under GRI 1
          classification is determined according the headings and any
          relative section or chapter notes.  The Explanatory Notes are the
          official interpretation of the HTSUS at the international level.
          The Explanatory Notes to heading 2401 state that the heading
















                                         -2-


          includes stemmed/stripped, trimmed or untrimmed, broken or cut
          tobacco.  Tobacco refuse is described as waste resulting from the
          manipulation of tobacco leaves, or from the manufacture of
          tobacco products (stalks, stems,midribs, trimmings, dust, etc.).

               In describing the stemming of leaf tobacco, The U.S.
          Agricultural Marketing Service states that the bulk of stemming
          is done by "tipping and threshing".  This is a process which
          involves the leaf tobacco passing though of series of rotary
          knives and separaters which not only remove much of the stem but
          ultimately reduce the leaf to small pieces.  The definition of
          stemmed cigarette leaf includes the product of the threshing
          process, and the fact that it has been greatly reduced in size
          does not change its identity as stemmed leaf.

               As noted by the court in Kuehne & Nagel, Inc. v. United
          States, (Slip Op. 86-138, dated December 22, 1986), leaf tobacco
          is defined in 7 C.F.R. 30.2 as tobacco in the forms in which it
          appears between the time it is cured and stripped from the stalk,
          or primed and cured, and the time it enters into the different
          manufacturing processes.  The acts of stemming, sweating or
          fermenting, and conditioning are not regarded as manufacturing
          processes.  Leaf tobacco does not include any manufactured or
          semimanufactured tobacco, stems which have been removed from
          leaves, cuttings, clippings, trimmings, shorts or dust.  The
          implication, said the court, is that all unmanufactured tobacco
          is 'leaf tobacco," except stems and "by-product."  As seen from
          the definition in the explanatory notes, this product would not
          be considered tobacco refuse, nor is it a by-product.

          HOLDING:

               Threshed cigarette leaf tobacco reduced to the particle size
          indicated is classifiable under subheading 2401.20.80, HTSUS.

                                        Sincerely,




                                        John Durant, Director
                                        Commercial Rulings Division



















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          name: 084808
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