---
kind: "section"
citation: "21 C.F.R. § 1150.3"
title: "21"
number: "1150.3"
heading: "Definitions."
url: "https://uscodex.org/cfr/21/1150.3"
---

# §1150.3. Definitions.


The following definitions are applicable to this part:

Class of tobacco products means each of the following types of tobacco products as defined in [26 U.S.C. 5702](/usc/26/5702.md) and for which taxes are required to be paid for the removal of such into domestic commerce: Cigarettes, cigars, snuff, chewing tobacco, pipe tobacco, and roll-your-own tobacco.

Domestic manufacturer means a person who is required to obtain a permit from the Alcohol and Tobacco Tax and Trade Bureau of the Department of the Treasury with respect to the production of tobacco products under [title 27 of the Code of Federal Regulations](/cfr/27.md).

Fiscal year quarter means a quarter in a fiscal year (the fiscal year is October 1 through September 30). The fiscal year quarters are October 1-December 31, January 1-March 31, April 1-June 30, and July 1-September 30.

Importer means a person who is required to obtain a permit from the Alcohol and Tobacco Tax and Trade Bureau of the Department of the Treasury with respect to the importation of tobacco products under [title 27 of the Code of Federal Regulations](/cfr/27.md).

Total assessment means the total amount of user fees (in dollars) authorized to be assessed and collected for a specific fiscal year under [section 919](/cfr/21/919.md) of the Federal Food, Drug, and Cosmetic Act.

Units of product means:

- (1) The number of sticks for cigarettes, or
- (2) **The weight (measured in pounds) for snuff, chewing tobacco, and roll-your-own tobacco.** Units of product means:
- (1) The number of sticks for cigarettes and cigars, or
- (2) **The weight (measured in pounds) for snuff, chewing tobacco, pipe tobacco, and roll-your-own tobacco.** Yearly class allocation means the amount of user fees (in dollars) assessed for a class of tobacco products for a particular fiscal year.

## Notes

### Amendments

[79 FR 39310, July 10, 2014, as amended at 81 FR 28715, May 10, 2016]

### Authority

Authority: 21 U.S.C. 371, 387a, 387b, 387i, 387s, 21 CFR 1100.1.

### Source

Source: 79 FR 39310, July 10, 2014, unless otherwise noted.

### Amendments

[79 FR 39310, July 10, 2014, as amended at 81 FR 28715, May 10, 2016]