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A letter of notification of intent to operate which is not acknowledged may be resubmitted to the drawback office with which it was initially submitted with modifications and/or explanations addressing the reasons given for non-acknowledgment, or the matter may be referred (by letter from the manufacturer or producer) to CBP Headquarters (Attention: Entry Process and Duty Refunds Branch, Regulations and Rulings, Office of International Trade)

PMC 5433038

So the strategy of selling cigarettes in cartons also increases their sales because you are providing more cigarettes to a customer at a time

Soleimani, F., Dobaradaran, S., Vazirizadeh, A., Mohebbi, G., Ramavandi, B., De-la-Torre, G

CBP Headquarters will review the appeal and will respond with a written decision within 30 days after receipt of the appeal unless circumstances require a delay in issuance of the decision