Internal Revenue Service
Revenue Ruling

TaxLinks.com   sm

 Rev. Rul. 65-56

1965-1 C.B. 601

IRS Headnote

The use of a paper band to join a cigar and tip does not preclude classification of the product as a cigar.

Full Text

Rev. Rul. 65-56

Advice has been requested whether a cigar which has a tip attached by means of a paper band which overlaps the tip and wrapper and which is not removable can still be classified as a cigar.

Section 5702 of the Internal Revenue Code of 1954 defines a cigar as `any roll of tobacco wrapped in tobacco' and a cigarette as `any roll of tobacco, wrapped in paper or any substance other than tobacco.'

It is held that where the paper band is used as a means of joining the cigar to the tip and is no larger than necessary for that purpose it is not a part of the wrapper and its use would not preclude classification of the product as a cigar.