[Code of Federal Regulations]
[Title 27, Volume 2]
[Revised as of April 1, 2003]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR275.37]

[Page 60]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE 
                          TREASURY (CONTINUED)
 
PART 275--IMPORTATION OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES--Table of Contents
 
                            Subpart D--Taxes
 
Sec. 275.37  Statistical classification of large cigars.

    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.

[T.D. ATF-40, 42 FR 5003, Jan. 26, 1977; as amended by T.D. ATF-307, 55 
FR 52744, Dec. 21, 1990]