CFR›Title 27›Chapter I›Part 41›Subpart D›Subject Group Classification of Large Cigars and Cigarettes ContainsSections 41.37–41.39CorpusDaily eCFRDisplayed edition2026-04-15Last updated2026-04-15 Sections 41.37 § 41.37 [Reserved] 41.38 § 41.38 Cigarettes. 41.39 § 41.39 Determination of sale price of large cigars. Previous Assessment of Taxes Assessment of Taxes Next Customs' Collection of Taxes Customs' Collection of Taxes