Tobacco Lab

The TTB Nonbeverage Product Laboratory analyzes tobacco products to assist TTB in determining whether a product falls within one of the definitions of tobacco products found in 26 U.S.C. 5702.  Tobacco products include cigars, cigarettes, pipe tobacco and smokeless tobacco products, that is, chewing tobacco and snuff.  Proper tax determination is important because the Federal excise tax and other regulatory requirements vary by tobacco product. 

The laboratory evaluates tobacco products that are collected by our inspectors and auditors, and also products submitted by Federal and State agencies.  Laboratory analysis is the first step in determining whether a product is a tobacco product, and if so, whether the product has been correctly classified. 

After the laboratory analyzes a product, it submits its findings to TTB’s Regulations and Rulings Division (RRD), which evaluates the overall product and the Laboratory report in the context of the statutory definitions.  RRD makes the final tax classification determination. 

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 the RRD.  Such tax determinations could take 4 to 6 months, and cannot be expedited.  If you have questions about tax determinations, please contact RRD at (202) 927-8210.

If you wish to submit a tobacco product for any reason other than for tax classification purposes, please contact the Tobacco Enforcement Division for guidance on submitting samples.  The Tobacco Enforcement Division can be reached by telephone at 1-800-TTB-FAQS (800-882-3277) and by email at ttbtobacco@ttb.gov.

Submission of Tobacco Products for Tax Classification

Q: How much sample should I send?
A: Generally, one unopened consumer package of the product is sufficient.  (For example, one pack of cigarettes or one tin of snuff.)  For cigars or cigarettes, a minimum of 10 sticks should be submitted.  For ground and leaf tobacco products where a consumer size package is not available, 500 grams is usually sufficient.

Q: How should I send the samples?
A: All sample products must be sealed in airtight bags and must include a cover letter providing contact information, and if possible, the intended use of the product.  Samples considered evidence must be sent via express courier.

Q: Where should I send the samples?
A: All samples must be sent to the following address:

Alcohol and Tobacco Tax and Trade Bureau
Regulations and Rulings Division
ATTN: Tobacco Product Tax Classification
1310 G Street, NW, Room 200E
Washington, DC  20220
(202) 927-8210

Q. Who should I contact regarding the submission of samples, and the status of samples I’ve already sent?
A: The Regulations and Rulings Division at (202) 927-8210.

PLEASE NOTE - The laboratory does not analyze tobacco samples for consumer complaints unless associated with a potential counterfeit product.  If you have a complaint about a tobacco product you have purchased please contact the manufacturer or the store where the product was obtained.