---
kind: "section"
citation: "27 C.F.R. § 44.253"
title: "27"
number: "44.253"
heading: "Tax classification for cigars."
url: "https://uscodex.org/cfr/27/44.253"
---

# §44.253. 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—

- (a) The designation “cigars”;
- (b) The quantity of cigars contained in the package; and
- (c) For small cigars, the classification of the product for tax purposes (i.e., either “small” or “little”).

## Notes

### Amendments

[T.D. ATF-80, 46 FR 18312, Mar. 24, 1981]

### Source

Source: 25 FR 4725, May 28, 1960, unless otherwise noted. Redesignated at 40 FR 16835, Apr. 15, 1975.

### Authority

Authority: 26 U.S.C. 448, 5701-5705, 5711-5713, 5721-5723, 5731-5734, 5741, 5751, 5754, 6061, 6065, 6109, 6151, 6402, 6404, 6806, 7011, 7212, 7342, 7606, 7805; 31 U.S.C. 9301, 9303, 9304, 9306.

### Source

Source: Redesignated by T.D. ATF-464, 66 FR 43480, Aug. 20, 2001.

### Amendments

[T.D. ATF-80, 46 FR 18312, Mar. 24, 1981]