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—
The designation “cigars”;
The quantity of cigars contained in the package; and
For small cigars, the classification of the product for tax purposes (i.e., either “small” or “little”).
(Sec. 202, Pub. L. 85-859, 72 Stat. 1422 (
26 U.S.C. 5723
[T.D. ATF-80, 46 FR 18312, Mar. 24, 1981]