HQ 083490: Classification of certain types of 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 083490

 	May 25, 1989

CLA2 CO:R:C:G  083490 JGH

CATEGORY: Classification

TARIFF NO.: 2401.20.40

Peter Buck Feller, Esq.
Michael K. Tomenga, Esq.
McKenna, Conner & Cuneo
1575 Eye Street, N.W.
Washington, D.C. 20005

RE: Classification of certain types of tobacco

Gentlemen:

     	Your letter of January 25, 1989, concerns the tariff classification of certain types of cigar tobacco under the Harmonized Tariff Schedule (HTSUS).

FACTS:

     	One type of tobacco is described as cigar filler half leaves that have been hand torn, broken or mangled.  The other type is said to be cigar wrapper tobacco cut to shape by die cutting.

ISSUE:

     	Classification of the above types of tobacco under the HTSUS.

LAW AND ANALYSIS:

     	It is argued that broken or mangled stemmed cigar filler tobacco is classifiable under the provision for unmanufactured tobacco (whether or not threshed or similarly processed);
tobacco, partly or wholly stemmed or stripped, in subheading 2401.20.40, HTSUS.  You feel that subheading 2401.20.60, HTSUS, would not apply since the cigar filler leaves in question have
been hand torn, broken or mangled, and would not, as a result, be considered "threshed or similarly processed."

     Since, in the industry, the term "threshed" generally refers to mechanical threshing, it is not believed that a leaf processed by hand would be included.
 
	 2

     	As to the diecut leaf, it is understood that the processing is intended to produce a leaf designed for a particular type of cigar, so that the fashioned leaf is actually a stemmed wrapper
leaf.

HOLDING:

     	Cigar filler half leaves, torn, broken or mangled are classifiable as unmanufactured tobacco: tobacco partly or wholly stemmed/stripped in subheading 2401.20.40, HTSUS, dutiable at 44.1 cents per kg. plus 92.9 cents per kg. on wrapper tobacco content.

     	Diecut wrapper leaf is classifable as tobacco partly or wholly stemmed stripped in subheading 2401.20.20, HTSUS, dutiable at $1.37 per kg. plus $2.04 per kg. on filler tobacco content.

                              				Sincerely,

                              				John Durant, Director
                              				Commercial Rulings Division