Newly Released CBP HQ Rulings May 15
The Customs Rulings Online Search System (CROSS) was updated May 15 with the following headquarters rulings (ruling revocations and modifications will be detailed elsewhere in a separate article as they are announced in the Customs Bulletin):
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H323927: Application for Further Review of Protest No. 5203-21-100349; Tariff classification of cigars
| Ruling: By application of General Rules of Interpretation 1 and 6, the subject cigars are properly classified under subheading 2402.10.3030, which provides for “Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes: Cigars, cheroots and cigarillos, containing tobacco: Each valued less than 15¢: Small cigars, cheroots and cigarillos (weighing not more than 1.36 kg/1000).” The 2020 general, column one duty rate is $1.89/kg + 4.7%. The protest is denied. |
| Issue: What is the tariff classification of the cigars at issue? |
| Item: Cigars manufactured in Brazil. The cigars comprise of two brands in a total of four styles. The two brands are (1) Calf and (2) A2. The four styles are (1) Calf Red, (2) Calf Green, (3) A2 Red, and (4) A2 Green. The cigars are composed of a tobacco blend, stems, and additives. The sale price at the individual cigar unit level is between $0.02 and $0.03. The cigars are sold in packs each containing 20 cigars. |
| Reason: As the subject cigars contain tobacco and cost approximately 2 to 3 cents each, there is no dispute that the merchandise is classified in subheading 2402.10.30 as “Cigars, cheroots and cigarillos, containing tobacco: each valued less than 15¢.” |
| Ruling Date: March 15, 2024 |