Code of Federal Regulations (Last Updated: October 10, 2024) |
Title 27 - Alcohol, Tobacco Products and Firearms |
Chapter I - Alcohol and Tobacco Tax and Trade Bureau, Department of the Treasury |
SubChapter M - Alcohol, Tobacco and Other Excise Taxes |
Part 270 - MANUFACTURE OF TOBACCO PRODUCTS |
Subpart H - Operations by Manufacturers |
Inventories and Reports |
§ 270.203 - Statistical classification of large cigars.
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Large cigars are divided into eight classes for statistical purposes, according to the wholesale price or sale price, as applicable. The eight classes are as follows:
(a)
Class A. Large cigars with a wholesale price or sale price, as applicable of not more than $33.00 per thousand.(b)
Class B. Large cigars with a wholesale price or sale price, as applicable of more than $33.00 per thousand but not more than $51.00 per thousand.(c)
Class C. Large cigars with a wholesale price or sale price as applicable of more than $51.00 per thousand but not more than $66.00 per thousand.(d)
Class D. Large cigars with a wholesale price or sale price as applicable of more than $66.00 per thousand but not more than $105.00 per thousand.(e)
Class E. Large cigars with a wholesale price or sale price, as applicable of more than $105.00 per thousand but not more than $120.00 per thousand.(f)
Class F. Large cigars with a wholesale price or sale price as applicable of more than $120.00 per thousand but not more than $154.00 per thousand.(g)
Class G. Large cigars with a wholesale price or sale price as applicable of more than $154.00 per thousand but not more than $235.294 per thousand, and(h)
Class H. Large cigars with a wholesale price or sale price as applicable of more than $235.294 per thousand.