Every package of cigarettes shall, before removal under this part, have adequately imprinted thereon, or on a label securely affixed thereto, the designation ``cigarettes'', the quantity of such product contained therein, and the classification for tax purposes, i.e., for small cigarettes, either ``small'' or ``Class A'', and for large cigarettes, either ``large'' or ``Class B''. (72 Stat. 1422; 26 U.S.C. 5723) [27 FR 4478, May 10, 1962. Redesignated at 40 FR 16835, Apr. 15, 1975] Sec. 45.45a Notice for pipe tobacco.
(a) Product designation. Every package of pipe tobacco shall, before removal subject to tax, have adequately imprinted thereon, or on a label securely affixed thereto, the designation ``pipe tobacco.''
(b) Product weight. Every package of pipe tobacco shall, before removal subject to tax, have adequately imprinted thereon, or on a label securely affixed thereto, a clear statement of the actual pounds and ounces of the product contained therein. [T.D. ATF-289, 54 FR 48842, Nov. 27, 1989, as amended by T.D. TTB-78, 74 FR 29420, June 22, 2009] Sec. 45.45b Notice for roll-your-own tobacco.
(a) Product designation. Every package of roll-your-own tobacco, before removal subject to tax, must have adequately imprinted on it, or on a label securely affixed to it, the applicable designation ``roll-your-own tobacco'', ``cigarette tobacco'', ``cigar tobacco'', ``cigarette wrapper'', or ``cigar wrapper''.
(b) Product weight. Before removal subject to tax, roll-your-own tobacco must have a clear statement of the actual weight in pounds and ounces of the product in the package. This statement must be adequately imprinted on, or on a label securely affixed to, the package. (Approved by the Office of Management and Budget under control number 1513-0091) [T.D. ATF-429, 65 FR 57547, Sept. 25, 2000, as amended by T.D. TTB-78, 74 FR 29420, June 22, 2009] Sec. 45.45c Package use-up rule.
(a) During the period from June 22, 2009, through March 23, 2010, a manufacturer of tobacco products may remove packages of pipe tobacco or roll-your-own tobacco that do not meet the requirements of Sec. 45.45a(a) or Sec. 45.45b(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, a manufacturer 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 Sec. 45.45b. [T.D. TTB-81, 74 FR 48654, Sept. 24, 2009]