9811.00.40 - Samples of tobacco products, and cigarette papers and tubes (each sample consisting of not more than (a) 3 cigars, (b) 3 cigarettes, (c) 3.5 grams of tobacco, (d) 3.5 grams of snuff, (e) 3 cigarette tubes or (f) 25 cigarette papers) to be used in the United States only for soliciting orders by persons importing tobacco products, cigarette papers or cigarette tubes in commercial quantities
Details
| Field | Value |
|---|---|
| Unit of Quantity | N/A |
| General Rate of Duty (Column 1 - General) | Free |
| Special Rate of Duty (Column 1 - Special) | N/A |
| Column 2 Rate of Duty | Free |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS category, 9811.00.40, specifically addresses samples of tobacco products, cigarette papers, and cigarette tubes intended for a very particular commercial purpose. It covers small quantities of cigars, cigarettes, tobacco, snuff, cigarette tubes, or cigarette papers, provided these samples meet strict weight or quantity limitations outlined in the description. The key defining characteristic for this classification is that these samples are exclusively for soliciting orders by individuals or businesses who intend to import these tobacco products or related items in commercial quantities into the United States.
Unlike the vast array of goods classified in the preceding chapters of the Harmonized Tariff Schedule, which often focus on the inherent nature, material, or general use of products, this chapter (98) and specific code delve into special classification provisions. While other categories might classify tobacco products or papers based on their composition or form, 9811.00.40 is distinguished by its *purpose* and *conditional allowance*. The small, regulated quantities underscore that these are not for general consumption or resale but serve as promotional tools within a specific import business context.
As a leaf node in the HTS database, this category does not contain further subdivisions. The detailed criteria within the description itself—the precise maximum number of cigars, cigarettes, grams of tobacco or snuff, or number of cigarette tubes and papers—act as the definitive rules for inclusion. Any deviation from these specific quantity limits, or if the samples are not intended for the stated purpose of soliciting commercial import orders, would necessitate classification under different HTS codes based on the product itself and its intended use.