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The Department of the Treasury and the Alcohol and Tobacco Tax and Trade Bureau (TTB) intend to amend the TTB regulations with regard to the classification and labeling of pipe tobacco and roll-your-own tobacco for Federal excise tax purposes under the Internal Revenue Code of 1986. The purpose of this notice of proposed rulemaking is to propose regulatory amendments to clarify the existing statutory definitions and set forth objective product classification criteria to reduce possible revenue losses through misclassification of pipe tobacco and roll-your-own tobacco.