CFR > Title 27 - Alcohol, Tobacco Products and Firearms > CHAPTER I—ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY > SUBCHAPTER B—TOBACCO (parts 40 to 46) > 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 (§44.241 to §44.267) > 44.253—Tax classification for cigars.

44.253—Tax classification for cigars.

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”).

Code of Federal Regulations

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

Code of Federal Regulations

[T.D. ATF-80, 46 FR 18312, Mar. 24, 1981]