Brazilian Mata Fina Wrapper Tobacco from China
Air-cured Mata Fina whole leaves from Brazil, exceeding 35% wrapper for cigars, unstemmed per HTS 2401.10.29. Not processed beyond threshing similarity exclusion. Subject to Brazil's high quota allocation.
Duty Rate — China → United States
17.5%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
9903.88.157.5%Except as provided in headings 9903.88.39, 9903.88.42, 9903.88.44, 9903.88.47, 9903.88.49, 9903.88.51, 9903.88.53, 9903.88.55, 9903.88.57, 9903.88.65, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(r) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(s)
Import Tips
• Leverage Brazil's 80,200 MT quota; file early in quota year (Sep 13-Sep 12)
• Certify no glycerol or flavorings to avoid 2403 misclassification
• Document export date pre-1995 for special duty treatment if eligible