27 C.F.R. § 44.253 Tax classification for cigars.
Title 27 - Alcohol, Tobacco Products and Firearms
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”). (Sec. 202, Pub. L. 85–859, 72 Stat. 1422 (26 U.S.C. 5723)) [T.D. ATF–80, 46 FR 18312, Mar. 24, 1981]
Title 27: Alcohol, Tobacco and Firearms
PART 44—EXPORTATION OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES, WITHOUT PAYMENT OF TAX, OR WITH DRAWBACK OF TAX
Subpart L—Withdrawal of Cigars From Customs Warehouses
Packaging Requirements
§ 44.253 Tax classification for cigars.
