Chapter Heading/Sub heading 2402.20 Cigarettes containing tobacco
2402.20.80 00 is the classification for cigarettes containing tobacco, other than containing clove, and Paper-wrapped.
The general rate of duty is $1.05/kg+2.3%
Footnote 3 to the general duty rate states that 3/ Imports under this provision may be subject to Federal Excise Tax (26 U.S.C. 5701).
26 U.S. Code ยง 5701
(a)Cigars
On cigars, manufactured in or imported into the United States, there shall be imposed the following taxes:
(1)Small cigars
On cigars, weighing not more than 3 pounds per thousand, $50.33 per thousand.
The question states that the imported cigars do not exceed 3 pounds per 1,000 cigarettes.
The total amount of IRS Excise Tax on 72,000 small cigarettes is $50.33 x 72 = $3,623.76