---
kind: "section"
citation: "27 C.F.R. § 41.72c"
title: "27"
number: "41.72c"
heading: "Package use-up rule."
url: "https://uscodex.org/cfr/27/41.72c"
---

# §41.72c. Package use-up rule.

- (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)](/cfr/27/41.72a.md?p=a) or [§ 41.72b(a)](/cfr/27/41.72b.md?p=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](/cfr/27/41.72b.md).

## Notes

### Amendments

[T.D. TTB-81, 74 FR 48654, Sept. 24, 2009]

### Authority

Authority: 26 U.S.C. 5701-5705, 5708, 5712, 5713, 5721-5723, 5741, 5754, 5761-5763, 6301, 6109, 6302, 6313, 6402, 6404, 7101, 7212, 7342, 7606, 7651, 7652, 7805; 31 U.S.C. 9301, 9303, 9304, 9306.

### Source

Source: Redesignated by T.D. TTB-16, 69 FR 52424, Aug. 26, 2004, unless otherwise noted.

### Amendments

[T.D. TTB-81, 74 FR 48654, Sept. 24, 2009]