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Before we go into the details of how many cigarettes are in a pack, it is wise to explain the cigarette pack

Just to give you an idea of the difference, here is a before and after

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Section 474.1 of the ruling says: Interpretative guidance regarding these provisions may be requested by contacting ATF at the following address, with a copy to the Pricing and Classification Service Center (PCSC) (see 213 for address): Bureau of Alcohol, Tobacco, Firearms and Explosives, 99 New York Avenue NE, c/o 90 K St