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The cost to import tobacco depends on tariff classification, product type, customs value, quantity, federal excise tax exposure, broker fees, and any compliance-related relabeling or detention costs

PMC 6732835

As noted, in Lorillard , the Court found a similar provision in the Massachusetts regulations unconstitutional

It is a Vinyl type of upholstery fabric and it is made of 100% Polyvinyl Chloride PVC material

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