2013 April No.08 – Classification


What is the classification for retail packages of ‘Smokers Finest Alternative’ Tiramisu- Flavored Cigarettes” consisting of dried, shredded lettuce (mixed with artificial coffee-and- chocolate flavoring) encased in paper tubes incorporating filter tips? The import value per pack of 20 cigarettes is $5.00.

A. 1404.90.9090

B. 2402.10.8050

C. 2402.20.8000

D. 2402.90.0000

E. 2403.99.2090

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The Answer is: D

Citation: HTSUS GRI 3(a); Headings 2402, 2403 and 1404

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