# 27 CFR § 44.186: Tax classification for cigars

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/ecfr-27-44.186

## Section

- **Citation:** 27 CFR § 44.186
- **Heading:** Tax classification for cigars
- **Jurisdiction:** Federal
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** September 22, 2026
- **Source:** Publisher's official text
- **Location:** Title 27—Alcohol, Tobacco Products and Firearms > CHAPTER I—ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY > SUBCHAPTER B—TOBACCO > PART 44—EXPORTATION OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES, WITHOUT PAYMENT OF TAX, OR WITH DRAWBACK OF TAX > Subpart J—Removal of Shipments of Tobacco Products and Cigarette Papers and Tubes by Manufacturers and Export Warehouse Proprietors > Packaging Requirements

## Text

Before removal from a factory 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”).
(Sec. 202, Pub. L. 85-859, 72 Stat. 1422 (26 U.S.C. 5723))
[T.D. ATF-80, 46 FR 18312, Mar. 24, 1981]

## Nearby sections

- [27 CFR § 44.181 § 44.181 Packages.](https://www.frixlaw.com/law-library/statutes/ecfr-27-44.181.md)
- [27 CFR § 44.182 § 44.182 Lottery features.](https://www.frixlaw.com/law-library/statutes/ecfr-27-44.182.md)
- [27 CFR § 44.183 § 44.183 Indecent or immoral material.](https://www.frixlaw.com/law-library/statutes/ecfr-27-44.183.md)
- [27 CFR § 44.184 § 44.184 Mark.](https://www.frixlaw.com/law-library/statutes/ecfr-27-44.184.md)
- [27 CFR § 44.185 § 44.185 Label or notice.](https://www.frixlaw.com/law-library/statutes/ecfr-27-44.185.md)
- [27 CFR § 44.186 § 44.186 Tax classification for cigars.](https://www.frixlaw.com/law-library/statutes/ecfr-27-44.186.md)
- [27 CFR § 44.187 § 44.187 Shipping containers.](https://www.frixlaw.com/law-library/statutes/ecfr-27-44.187.md)
- [27 CFR § 44.188 § 44.188 General.](https://www.frixlaw.com/law-library/statutes/ecfr-27-44.188.md)
- [27 CFR § 44.189 § 44.189 Transfers between factories and export warehouses.](https://www.frixlaw.com/law-library/statutes/ecfr-27-44.189.md)
- [27 CFR § 44.190 § 44.190 Return of shipment to a manufacturer or customs warehouse proprietor.](https://www.frixlaw.com/law-library/statutes/ecfr-27-44.190.md)
- [27 CFR § 44.191 § 44.191 To officers of the armed forces for subsequent exportation.](https://www.frixlaw.com/law-library/statutes/ecfr-27-44.191.md)
- [27 CFR § 44.192 § 44.192 To vessels and aircraft for shipment to noncontiguous foreign countries and possessions of the United States.](https://www.frixlaw.com/law-library/statutes/ecfr-27-44.192.md)
- [27 CFR § 44.193 § 44.193 To a Federal department or agency.](https://www.frixlaw.com/law-library/statutes/ecfr-27-44.193.md)
- [27 CFR § 44.194 § 44.194 To district director of customs for shipment to contiguous foreign countries.](https://www.frixlaw.com/law-library/statutes/ecfr-27-44.194.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/ecfr-27-44.186. Check the current official text before relying on it. Not legal advice.