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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. The Regulations and Rulings Division (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.









Questions? If you have questions regarding TTB's Tobacco Laboratory contact the Scientific Services Division online or at 240-264-1597. If you're having technical issues with our online applications contact the TTB Help Desk or see the TTB Online Help Center,




Last updated: January 3, 2023
Maintained by: Scientific Services Division