[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: 27CFR275.72]

[Page 62-63]
 
            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 E--Packages
 
Sec. 275.72  Notice for smokeless tobacco.

    (a) Product designation. Every package of chewing tobacco or snuff 
shall, before removal subject to internal revenue tax, have adequately 
imprinted thereon, or on a label securely affixed thereto, the 
designation ``chewing tobacco'' or ``snuff.'' As an alternative, 
packages of chewing tobacco may be designated ``Tax Class C,'' and 
packages of snuff may be designated ``Tax Class M.''
    (b) Product weight. Every package of chewing tobacco or snuff shall, 
before removal subject to internal revenue

[[Page 63]]

tax, have adequately imprinted thereon, or on a label securely affixed 
thereto, a clear statement of the actual pounds and ounces of the 
product contained therein. As an alternative, the shipping cases 
containing packages of chewing tobacco or snuff may, before removal, 
have adequately imprinted thereon, or on a label securely affixed 
thereto, a clear statement, in pounds and ounces, of the total weight of 
the product, the tax class of the product, and the total number of the 
packages of product contained therein.

(Approved by the Office of Management and Budget under control number 
1512-0502)

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

[T.D. ATF-243, 51 FR 43194, Dec. 1, 1986, as amended by T.D. ATF-446, 66 
FR 16602, Mar. 27, 2001]