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Tobacco Products Tax Classification

Tobacco product manufacturers and importers have the initial responsibility for determining whether their products are appropriately classified for Federal excise tax purposes. RRD will, on request, accept submissions of products and issue a ruling on a product's taxable status under the laws and regulations administered by TTB.

Such a ruling applies only to the taxation and regulation of tobacco products under chapter 52 of the Internal Revenue Code, and does not imply that products are "approved" for use or importation if the regulatory provisions of other agencies prohibit or restrict their use or importation.

While providing such assistance to industry members is important to us, such products must be processed as time allows depending upon the workload of the Laboratory and RRD. Such tax determinations could take four to six months, and cannot be expedited.

If you have questions about tax determinations, please contact RRD at (202) 453-2265.