Section 1463.5 - Division of national assessment among classes of tobacco(a) Except as provided in paragraph (b) of this section, the national assessment will be divided by CCC among each class of tobacco based upon CCC's determination of each class's share of the excise taxes paid using for all years the tax rates that applied in fiscal year 2005. The value of the excise taxes paid for each class of tobacco will be based upon the reports filed by domestic manufacturers and importers of tobacco products with the Department of the Treasury and the Department of Homeland Security:(b) For fiscal year 2005, the national assessment will be divided as follows:(1) Cigarettes, 96.331 percent;(2) Cigars, 2.783 percent;(3) Snuff, 0.539 percent;(4) Roll-your-own tobacco products, 0.171 percent;(5) Chewing tobacco, 0.111 percent; and(6) Pipe tobacco, 0.066 percent.(c) For fiscal years 2006 through 2014, the division of the national assessment for each class of tobacco will be adjusted annually. 70 FR 7011 , Feb. 10, 2005, as amended at 75 FR 76923 , Dec. 10, 2010