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    <RIN_INFO>
        <RIN>1513-AB34</RIN>
        <PUBLICATION>
            <PUBLICATION_ID>200904</PUBLICATION_ID>
            <PUBLICATION_TITLE>Unified Agenda of Federal Regulatory and Deregulatory Actions</PUBLICATION_TITLE>
        </PUBLICATION>
        <AGENCY>
            <CODE>1513</CODE>
            <NAME>Alcohol and Tobacco Tax and Trade Bureau</NAME>
            <ACRONYM>TTB</ACRONYM>
        </AGENCY>
        <PARENT_AGENCY>
            <CODE>1500</CODE>
            <NAME>Department of the Treasury</NAME>
            <ACRONYM>TREAS</ACRONYM>
        </PARENT_AGENCY>
        <RULE_TITLE>Tax Classification of Cigars and Cigarettes</RULE_TITLE>
        <ABSTRACT><![CDATA[TTB is proposing changes to the regulations that govern the classification and labeling of cigars and cigarettes for Federal excise tax purposes under the Internal Revenue Code of 1986.  The proposed regulatory changes address concerns that TTB has regarding the adequacy of the current regulatory standards for distinguishing between cigars and cigarettes.  The document also summarizes and responds to three petitions received by TTB requesting rulemaking action regarding the classification of cigars and cigarettes, with particular reference to the distinction between little cigars and cigarettes.  The proposals contained in this document clarify the application of existing statutory definitions and update and codify administrative policy to provide clearer and more objective product classification criteria.]]></ABSTRACT>
        <PRIORITY_CATEGORY>Substantive, Nonsignificant</PRIORITY_CATEGORY>
        <RIN_STATUS>Previously Published in The Unified Agenda</RIN_STATUS>
        <RULE_STAGE>Final Rule Stage</RULE_STAGE>
        <MAJOR>Undetermined</MAJOR>
        <UNFUNDED_MANDATE_LIST>
            <UNFUNDED_MANDATE>No</UNFUNDED_MANDATE>
        </UNFUNDED_MANDATE_LIST>
        <CFR_LIST>
            <CFR>27 CFR 40 and 41</CFR>
            <CFR>27 CFR 44 and 45</CFR>
        </CFR_LIST>
        <LEGAL_AUTHORITY_LIST>
            <LEGAL_AUTHORITY>26 USC 5142 and 5143</LEGAL_AUTHORITY>
            <LEGAL_AUTHORITY>26 USC 5146</LEGAL_AUTHORITY>
            <LEGAL_AUTHORITY>26 USC 5701</LEGAL_AUTHORITY>
            <LEGAL_AUTHORITY>26 USC 5703 to 5705</LEGAL_AUTHORITY>
            <LEGAL_AUTHORITY>26 USC 5711 to 5713</LEGAL_AUTHORITY>
            <LEGAL_AUTHORITY>26 USC 5721 to 5723</LEGAL_AUTHORITY>
            <LEGAL_AUTHORITY>26 USC 5731</LEGAL_AUTHORITY>
            <LEGAL_AUTHORITY>26 USC 5741</LEGAL_AUTHORITY>
            <LEGAL_AUTHORITY>26 USC 5751</LEGAL_AUTHORITY>
            <LEGAL_AUTHORITY>26 USC 5753 and 5754</LEGAL_AUTHORITY>
            <LEGAL_AUTHORITY>26 USC 5761 to 5763</LEGAL_AUTHORITY>
            <LEGAL_AUTHORITY>26 USC 6061</LEGAL_AUTHORITY>
            <LEGAL_AUTHORITY>26 USC 6065</LEGAL_AUTHORITY>
            <LEGAL_AUTHORITY>26 USC 6109</LEGAL_AUTHORITY>
            <LEGAL_AUTHORITY>26 USC 6151</LEGAL_AUTHORITY>
            <LEGAL_AUTHORITY>26 USC 6301 and 6302</LEGAL_AUTHORITY>
            <LEGAL_AUTHORITY>26 USC 6311</LEGAL_AUTHORITY>
            <LEGAL_AUTHORITY>26 USC 6313</LEGAL_AUTHORITY>
            <LEGAL_AUTHORITY>26 USC 6402</LEGAL_AUTHORITY>
            <LEGAL_AUTHORITY>26 USC 6404</LEGAL_AUTHORITY>
            <LEGAL_AUTHORITY>26 USC 6423</LEGAL_AUTHORITY>
            <LEGAL_AUTHORITY>26 USC 6676</LEGAL_AUTHORITY>
            <LEGAL_AUTHORITY>26 USC 6806</LEGAL_AUTHORITY>
            <LEGAL_AUTHORITY>26 USC  7011</LEGAL_AUTHORITY>
            <LEGAL_AUTHORITY>26 USC 7212</LEGAL_AUTHORITY>
            <LEGAL_AUTHORITY>26 USC 7325</LEGAL_AUTHORITY>
            <LEGAL_AUTHORITY>26 USC 7342</LEGAL_AUTHORITY>
            <LEGAL_AUTHORITY>26 USC 7502 and 7503</LEGAL_AUTHORITY>
            <LEGAL_AUTHORITY>26 USC 7606</LEGAL_AUTHORITY>
            <LEGAL_AUTHORITY>26 USC  7805</LEGAL_AUTHORITY>
            <LEGAL_AUTHORITY>31 USC 9301</LEGAL_AUTHORITY>
            <LEGAL_AUTHORITY>31 USC 9303 and 9304</LEGAL_AUTHORITY>
            <LEGAL_AUTHORITY>31 USC 9306</LEGAL_AUTHORITY>
            <LEGAL_AUTHORITY>18 USC 2342</LEGAL_AUTHORITY>
            <LEGAL_AUTHORITY>26 USC 5708</LEGAL_AUTHORITY>
            <LEGAL_AUTHORITY>26 USC 7101</LEGAL_AUTHORITY>
            <LEGAL_AUTHORITY>26 USC 7651 and 7652</LEGAL_AUTHORITY>
            <LEGAL_AUTHORITY>44 USC 3504(h)</LEGAL_AUTHORITY>
        </LEGAL_AUTHORITY_LIST>
        <LEGAL_DLINE_LIST/>
        <RPLAN_ENTRY>No</RPLAN_ENTRY>
        <TIMETABLE_LIST>
            <TIMETABLE>
                <TTBL_ACTION>NPRM</TTBL_ACTION>
                <TTBL_DATE>10/25/2006</TTBL_DATE>
                <FR_CITATION>71 FR 62506</FR_CITATION>
            </TIMETABLE>
            <TIMETABLE>
                <TTBL_ACTION>NPRM Comment Period End</TTBL_ACTION>
                <TTBL_DATE>12/05/2006</TTBL_DATE>
                <FR_CITATION>71 FR 70476</FR_CITATION>
            </TIMETABLE>
            <TIMETABLE>
                <TTBL_ACTION>NPRM Comment Period End</TTBL_ACTION>
                <TTBL_DATE>12/26/2006</TTBL_DATE>
            </TIMETABLE>
            <TIMETABLE>
                <TTBL_ACTION>NPRM Comment Period End</TTBL_ACTION>
                <TTBL_DATE>03/26/2007</TTBL_DATE>
            </TIMETABLE>
            <TIMETABLE>
                <TTBL_ACTION>Final Rule</TTBL_ACTION>
                <TTBL_DATE>09/00/2009</TTBL_DATE>
            </TIMETABLE>
        </TIMETABLE_LIST>
        <RFA_REQUIRED>No</RFA_REQUIRED>
        <SMALL_ENTITY_LIST>
            <SMALL_ENTITY>No</SMALL_ENTITY>
        </SMALL_ENTITY_LIST>
        <GOVT_LEVEL_LIST>
            <GOVT_LEVEL>None</GOVT_LEVEL>
        </GOVT_LEVEL_LIST>
        <FEDERALISM>No</FEDERALISM>
        <ENERGY_AFFECTED>No</ENERGY_AFFECTED>
        <PRINT_PAPER>No</PRINT_PAPER>
        <INTERNATIONAL_INTEREST>No</INTERNATIONAL_INTEREST>
        <AGENCY_CONTACT_LIST>
            <CONTACT>
                <FIRST_NAME>Amy</FIRST_NAME>
                <LAST_NAME>Greenberg</LAST_NAME>
                <MIDDLE_NAME>R.</MIDDLE_NAME>
                <TITLE>Director</TITLE>
                <AGENCY>
                    <CODE>1513</CODE>
                    <NAME>Alcohol and Tobacco Tax and Trade Bureau</NAME>
                    <ACRONYM>TTB</ACRONYM>
                </AGENCY>
                <PHONE>202 453-2099</PHONE>
                <FAX>202 453-2334</FAX>
                <EMAIL>amy.greenberg@ttb.gov</EMAIL>
                <MAILING_ADDRESS>
                    <STREET_ADDRESS>1310 G Street NW., Box 12,</STREET_ADDRESS>
                    <CITY>Washington</CITY>
                    <STATE>DC</STATE>
                    <ZIP>20005</ZIP>
                </MAILING_ADDRESS>
            </CONTACT>
        </AGENCY_CONTACT_LIST>
    </RIN_INFO>
</REGINFO_RIN_DATA>
