The tariff classification of Natural Tobacco Leaf products from the Phillipines

N313159 August 13, 2020 CLA-2-24:OT:RR:NC:N2:231 CATEGORY: Classification TARIFF NO.: 2401.10.2140 Mark Loyd, Esq. Dentons Bingham Greenebaum LLP 3500 PNC Tower 101 S. Fifth Street Louisville, KY 40202 RE: The tariff classification of Natural Tobacco Leaf products from the Phillipines Dear Mr. Loyd: In your letter dated July 10, 2020, you requested a tariff classification ruling. There are two products under review as follows: Natural Tobacco Leaf is comprised of a hand cut unflavored, natural aged tobacco leaf with the veins intact. The product is folded, and packaged in a resealable foil container holding one natural tobacco leaf. Natural Tobacco Leaf Wrap is comprised of a tobacco sheet approximately 125mm x 70mm, hand cut from an unflavored, natural aged tobacco leaf with the veins intact. The product is folded and packaged in a sealed foil container holding 2-3 natural tobacco leaf wraps. The applicable subheading for the Natural Tobacco Leaf and Natural Tobacco Leaf Wrap will be 2401.10.2140, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: “Unmanufactured tobacco (whether or not threshed or similarly processed); tobacco refuse: Tobacco, not stemmed/stripped: Containing over 35 percent wrapper tobacco: Other.” The rate of duty will be Free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at https://hts.usitc.gov/current. Imports under this subheading will be subject to a Federal Excise Tax (26 U.S. Code §?5701). Please be advised that information on Federal Excise Tax, and additional requirements which are imposed on this product by the Alcohol and Tobacco Tax and Trade Bureau, can be obtained by contacting the TTB at: Alcohol and Tobacco Tax and Trade Bureau, Regulations and Rulings Division, ATTN: Tobacco Product Tax Classification, 1310 G Street, NW., Box 12 Washington, DC 20005, Telephone number (202) 453-2000, Email - ttbquestions@ttb.gov. 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 Ekeng Manczuk at ekeng.b.manczuk@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division