Flue-Cured Virginia Bright Leaf Tobacco

Flue-cured Virginia bright leaf tobacco is a light-colored, high-nicotine unmanufactured tobacco grown primarily in the U.S. Southeast and Brazil, cured using hot air flues without direct fire contact. This whole leaf, not stemmed or stripped, is classified under HTS 2401.10.61.30 as flue-cured tobacco intended for use in products other than cigarettes, such as pipe tobacco, cigars, or roll-your-own blends.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳ChinaFree+17.5%17.5%
🇲🇽MexicoFree+10.0%10%
🇨🇦CanadaFree+10.0%10%
🇩🇪GermanyFree+10.0%10%
🇯🇵JapanFree+10.0%10%

Alternative Classifications

This product could be classified differently depending on its characteristics or intended use.

2401.10.63Same rate: 17.5%

If destined for cigarette production

If declared for cigarette use instead of other products like pipe tobacco, it falls under cigarette-specific subheadings.

2401.20.33Higher: 35% vs 17.5%

If stemmed or stripped

Stemming/stripping changes classification from unstemmed whole leaf (2401.10) to processed forms in 2401.20.

2401.10.21Same rate: 17.5%

If containing over 35% wrapper tobacco

High wrapper content for cigar use moves it to wrapper-specific headings rather than general flue-cured leaf.

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Import Tips & Compliance

Verify flue-curing process documentation and end-use declaration (non-cigarette) to avoid reclassification; subject to U.S. tobacco import quotas

Provide origin certificates confirming export before Sept 13, 1995 if claiming special rates; ensure not stemmed/stripped