(a) During the period from June 22, 2009, through March 23, 2010, an importer of tobacco products may remove packages of pipe tobacco or roll-your-own tobacco that do not meet the requirements of § 41.72a(a) or § 41.72b(a), provided that such packages bear the designation “Tax Class L” (to designate pipe tobacco) or “Tax Class J” (to designate roll-your-own tobacco) and were in use prior to June 22, 2009.
(b) During the period from June 22, 2009, through March 23, 2010, an importer may remove roll-your-own tobacco for which the applicable designation is “cigar tobacco,” “cigarette wrapper,” or “cigar wrapper” even if the packages of such products do not meet the requirements of § 41.72b.
[T.D. TTB-81, 74 FR 48654, Sept. 24, 2009]
Effective Date Note:By T.D. TTB-81, 74 FR 48654, Sept. 24, 2009, § 41.72c was revised, effective Sept. 24, 2009 through June 22, 2012.
Title 27 published on 2012-04-01
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