27 C.F.R. § 44.253

Current through September 30, 2024

Section 44.253 - Tax classification for cigars

Before withdrawal of cigars from a customs warehouse under this subpart, every package of cigars shall have adequately imprinted on it, or on a label securely affixed to it-

(a) The designation "cigars";

(b) The quantity of cigars contained in the package; and

(c) For small cigars, the classification of the product for tax purposes (i.e., either "small" or "little").

27 C.F.R. § 44.253

Sec. 202, Pub. L. 85-859, 72 Stat. 1422 ( 26 U.S.C. 5723 )

T.D. ATF-80, 46 FR 18312, 3/24/1981